COM53100 - Claims/reliefs: other reliefs: group and consortium relief, notices of consent
Source: gov.uk (2025-08-06)


This subject is presented as follows.

General (#general)CT600C supplementary page (#ct600c)Notice of consent requiring amendment of return (#requiring)Withdrawal of consent (#withdrawal)

General

Except where a company is a member of a simplified arrangement, every claim to group relief requires the consent of the surrendering company.

The consent to surrender must meet a number of formal conditions for the group relief claim to be valid. Consents to surrender group relief must be given:
- by notice in writing
- to the HMRC office to which the surrendering company makes its returns
- at or before the time the claim is made
CT600C supplementary page

A group relief claim must be accompanied by a copy of the notice of consent given by the surrendering company. A claimant company makes a separate claim to group relief from each surrendering company for each Accounting Period (AP).

Paragraph 71 sets out the details that must be contained in a notice of consent by the surrendering company.

Companies that are claiming, or surrendering, any amounts under the group relief provisions need to complete the CT600C supplementary page to the return. See COM53050 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53050) for more information.

Notice of consent requiring amendment of return

If the surrendering company has already made its company tax return for the period to which the surrender relates, it must amend the return to reflect the notice of consent at the same time as it gives the notice.

If a group relief surrender relates to a trading loss, the surrendering company may already have received relief for that loss for a later Accounting Period(s) (AP or APs) under Section 393(1) Income and Corporation Taxes Act (ICTA) 1988. In that case, the surrendering company must also amend its return for that later AP or APs at the same time as it gives the notice of consent. For this purpose, relief under Section 393(1) is treated as given for losses incurred in earlier APs before losses incurred in later APs. See COM53090 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53090) for more information.

Where we enquire into a company tax return, Para 74 Sch 18 Finance Act (FA) 1998 extends the normal time limit for a claimant company to make or withdraw group relief claims. See COM53110 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53110) for more information.

The power to make and withdraw claims would be meaningless if the surrendering company could not consent to the corresponding surrenders. Legislation therefore relaxes the time limits that would otherwise apply to amending company tax returns so as to enable the surrendering company to grant consent and make any consequential changes.

Withdrawal of consent

Where a surrendering company wishes to change the amount of group relief it has surrendered, it cannot amend any notice of consent it has previously given. Instead, it must withdraw the earlier notices and replace them with new ones.

Legislation requires the withdrawal of a notice of consent to be made by notice to the same HMRC office as that to which the notice was given. In practice, where responsibility for the tax affairs of the company has been transferred from one HMRC office to another, you can accept a notice that is given to the new office.

A notice of withdrawal must be accompanied by a notice from the claimant company signifying its consent to the withdrawal, otherwise it is ineffective.

The only exception to this is where the consent is withdrawn under Paragraph 75 because of a reduction in the amount available for surrender. See COM53060 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53060) for more information.

The claimant company must amend its return to reflect the withdrawal of consent.

See:
- COM53090 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53090) for more information
- COM53011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53011) for a list of forms relevant to this subject
- COM53013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53013) for legislation applying to this subject