CTM97000 - Corporation Tax self assessment: group relief: general: contents

CTM97002Introduction
CTM97005Claim to be made in return
CTM97010Specify amount claimed
CTM97015Amount to be claimed
CTM97020Consent to surrender
CTM97025Surrender of losses
CTM97030Allowing the claim
CTM97035Withdrawal of consent
CTM97040Simplified arrangement
CTM97045Time limit
CTM97050Time limit: enquiry cases
CTM97055Time limit: late claims
CTM97060Time limit: late claims: SP5/01: text
CTM97065Time limit: late claims: SP5/01: guidance on
CTM97070Surrendered amount reduced