This section explains how to enter data to complete the surrenders section in the CT600C supplementary pages.
Entering Group Relief Claims details
- On the CT600C window, click the Claims hyperlink to open the Claims window.
- Select the accounting period in which the claim to group relief is being made.
If it is a single accounting period within the period of account then the data entry screen will open directly from the Claims window.
The data entry window is accounting period-specific and therefore only claims to group relief to be set against profits of that accounting period should be made. The window provides for the entering of the necessary information required by the supplementary page:
- In the Claims window, select or enter the following:
- Surrendering company - This can be added manually or by selecting a company by searching using the Ellipses to the right of this field
- AP start and AP end - Only complete these fields if the accounting period of the surrendering company is different from the accounting period of the claimant company. If the period is the same HMRC require these dates to not be present.
- Tax reference - Unique taxpayer reference for the surrendering company which is mandatory for online filing purposes
- Amount claimed - Ensure that total amount being claimed from group companies does not exceed the total profits available.
- Finally, ensure that the appropriate consent options are completed. Any missing or incorrect information will be highlighted in the errors and exceptions panel at the foot of the data entry area..
Notes can be added to this window and all notes will appear as an appendix to the Corporate Tax computation. Click the click to add notes link at the foot of the data entry area.