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  • Product: Digita Corporation Tax

Claim or surrender Group Relief without the Group module in Corporation Tax

Group Relief is a separate module of Corporation Tax which helps you offset losses among group companies by a group relief schedule and complete the CT600Cs for all companies in the group. If you don't have the module, you'll need to enter the details manually.
  1. Take the following steps to claim Group Relief.
  2. Go to
    Accounts
     then
    Deductions and Reliefs
  3. Enter the amount in the final row against Group relief claimed.
  4. Open the CT600C and enter the information in the grid under Part 1, including the total in box C1, on page 1.
    note
    Any information which you enter will appear in red on screen, but will print in black and will be submitted to HMRC when filing online. There's no need to complete the declaration section at the bottom of page 2 or to enter anything on any subsequent pages.
  5. If you enter information on page 4 of Part 3: Claims to group relief for carried forward losses, take the following steps.
    1. Enter the amount you entered against Group relief claims in step 2.
      note
      This figure will also be shown in box 310.
    2. Open the CT600, right-click in box 310 and select
      Enable Editing
       from the context menu.
    3. Enter the relevant amounts split between boxes 310 and 312.
    4. If box 310 should not contain a figure, you'll need enter
      Space
       to clear the box.
  6. When you file online, attach a PDF copy of the surrendering company's CT600C as an 'Other' attachment.
  7. Take the following steps to surrender Group Relief.
  8. Go to
    Accounts
    ,
    Losses
    , then
    Deficits and Excess Amounts
    .
  9. Enter the relevant figure in the Group Relief column.
  10. Open the CT600C.
  11. Complete the grid on page 3 under Part 2.
  12. Complete the Declaration Section at the bottom of page 3.
  13. To surrender carried forward losses, enter
    Space
     to overtype the figures in Part 2 on page 3. You'll then need to go to Part 4 on page 5 and manually populate this page, including the Details of company surrendering relief section at the bottom of page 5.