When to complete
You need to complete these supplementary pages if you’re claiming or surrendering any:
- amounts under the group and (or) consortium relief provisions
- amounts under section 356NA(3)(b) of the Corporation Tax Act 2010 (surplus lease payments not brought into account for the purposes of calculating contractor ring fence profits)
- carried forward loss amount under the loss reform rules
Company information
C1 Company name
Enter the company name.
C2 Tax reference
Enter the company’s 10-digit unique taxpayer reference.
Period covered by this supplementary page (cannot exceed 12 months)
C3
Enter the start date using the format DD MM YYYY.
C4
Part 1: claims to group relief
Complete this part if you are claiming group relief in your calculation of Corporation Tax payable. Group relief claims in respect of carried forward losses must only be entered in part 3.
Unless a simplified arrangement is in force, you must also attach a copy of each surrendering company’s notice of consent to the claim. Include claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium.
C5 Surrendering company details
Enter the following for each surrender:
- the name of the surrendering company
- the accounting period of the surrendering company if different from the period covered by the return
- the tax reference of the surrendering company or other information that can identify the company, for example, the company registration number
- the amount of the surrender claimed
C10 Total amount claimed
Enter the total amount of group relief claimed.
Enter the figure from box C10 into box 310 of your CT600 form.
C15 Trade losses of a permanent establishment
Enter X if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.
Read the Company Taxation Manual CTM80310: UK permanent establishment of non-resident company for more information.
C20 Losses of a non-resident company
Enter X if a group relief claim involves losses of a non-resident company other than those covered by box C15 or a non-resident link company.
A claim involves a non-resident if the claimant, the surrendering company or any other company by reference to which their group relationship is established, is non-resident.
You cannot make a group relief claim for losses of a non-resident company (other than through UK permanent establishments) for any accounting period commencing on or after 27 October 2021.
Any accounting period straddling 27 October 2021 will be treated as two separate periods:
- one ending on 26 October 2021
- one commencing on 27 October 2021
Claim authorisation
Complete this section if simplified arrangements apply and copies of consent are not supplied.
Part 2: amounts surrendered as group relief
Complete this part if the company is surrendering any amount under the group (or consortium) provisions. Group relief claims in respect of carried forward losses must only be entered in part 4.
Unless a simplified arrangement is in force:
- a notice of consent to each claim is needed
- this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person
- send a copy of the notice of consent to the HMRC office dealing with the claimant company’s return before or at the same time as the claimant company submits its return claiming the group relief
- the consent of all the other consortium members is needed for consortium relief
C45 Trading losses — total
Enter the amount of trade losses surrendered.
C46 Trading losses — Northern Ireland
Leave this box blank.
C50 Excess non-trade capital allowances over income from which they are primary deductible
Enter the amount of non-trade capital allowances surrendered.
C55 Non-trading deficit on loan relationships
Enter the amount of non-trading deficit surrendered.
C60 Excess qualifying charitable donations over profits
Enter the amount of charitable and grassroots sport donations surrendered.
C65 Excess UK property business losses over profits
Enter the amount of losses surrendered.
C70 Excess of management expenses over profits
Enter the amount of management expenses surrendered.
C75 Non-trading deficit on intangible fixed assets
Enter the amount of non-trading deficit surrendered.
C80 Total
Enter the total amount surrendered.
C85 Details of surrender
Enter the following for each surrender:
- name of the claimant company
- the accounting period of the claimant company if different from the period covered by the return
- the tax reference of the claimant company or other information that can identify the company, for example, the company registration number
- the amount surrendered
C90 Total amount surrendered
Enter the total amount surrendered.
Details of company surrendering relief
Complete the whole of this section if you are using this form as the notice of consent to surrender.
C115 Full name of person authorising
Except where a liquidator or administrator has been appointed, any person who is authorised to do so may complete this section on behalf of the company.
Read the Company Taxation Manual CTM80100: Groups and consortia: group relief for more information.
Part 3: claims to group relief for carried forward losses
Complete this part if you are claiming group relief for carried forward losses in your calculation of Corporation Tax payable. Unless a simplified arrangement is in force, you must also attach a copy of each surrendering company’s notice of consent to the claim. Include claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium.
C125 Surrendering company details
Enter the following for each surrender:
- the name of the surrendering company
- the accounting period of the surrendering company if different from the period covered by the return
- the tax reference of the surrendering company or other information that can identify the company, for example, the company registration number
- the amount of the surrender claimed
C130 Total amount claimed
Enter the total amount of group relief claimed.
Enter the figure from box C130 into box 312 of your CT600 form.
C135 Trade losses of a permanent establishment
Enter X if a group relief claim involves losses of a trade carried on in the UK through a permanent establishment by a non-resident company.
Claim authorisation
Complete this section if simplified arrangements apply and copies of consent are not supplied.
Part 4: amounts surrendered as group relief
Complete this part if the company is surrendering any amount of carried forward loss under the group (or consortium) provisions.
Unless a simplified arrangement is in force:
- a notice of consent to each claim is needed
- this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person
- send a copy of the notice of consent to the HMRC office dealing with the claimant company’s return before or at the same time as the claimant company submits its return claiming the group relief
- the consent of all the other consortium members is needed for consortium relief
C160 Trading loss carried forward — total
Enter the amount of trade losses surrendered.
C161 Trading loss carried forward — Northern Ireland
Leave this box blank.
C165 Non-trading deficit on loan relationships carried forward
Enter the amount of non-trading deficit surrendered.
C170 UK property business losses carried forward
Enter the amount of losses surrendered.
C175 Management expenses carried forward
Enter the amount of management expenses surrendered.
C180 Non-trading deficit on intangible fixed assets carried forward
Enter the amount of non-trading deficit surrendered.
C185 Total
Enter the total amount surrendered.
C190 Details of surrender
Enter the following for each surrender:
- the name of the claimant company
- the accounting period of the claimant company if different from the period covered by the return
- the tax reference of the claimant company or other information that can identify the company, for example, the company registration number
- the amount surrendered
C195 Total amount surrendered
Enter the total amount surrendered.
Details of company surrendering relief
Complete the whole of this section if you are using this form as the notice of consent to surrender.
C220 Full name of person authorising
Except where a liquidator or administrator has been appointed, any person who is authorised to do so may complete this section on behalf of the company.
Read the Company Taxation Manual CTM82000: Corporation Tax: Group relief for carried-forward losses for more information.
