Group relief

One or more of these sections will need to be completed if:

  • Amounts are being claimed or surrendered under the group and/or consortium relief provisions.
  • An amount of carried forward loss is being claimed or surrendered under the new loss reform rules.

Careful consideration should be given to the order in which losses are offset in relation to group relief.

Claim

This section should be completed if group relief is being claimed in the calculation of Corporation Tax payable.

Surrender

This section should be completed if the company is surrendering any amount under the group (or consortium) provisions.