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HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
5 May 2026 - See all updates

CTM97002 - Corporation Tax self assessment (CTSA): group relief - general: Introduction

FA98/SCH18/PARA66 to 76 contain the rules governing claims to group relief and associated surrenders under CTSA.

The general guidance on group relief claims under CTSA is at CTM97000 onwards.

Guidance on the simplified arrangements for group relief under CTSA is at CTM97600 onwards.