CTM97000 - Corporation Tax self assessment (CTSA): group relief - general: contents

  1. CTM97002
    Introduction
  2. CTM97005
    Claim to be made in return
  3. CTM97010
    Specify amount claimed
  4. CTM97015
    Amount to be claimed
  5. CTM97020
    Consent to surrender
  6. CTM97025
    Surrender of losses
  7. CTM97030
    Allowing the claim
  8. CTM97035
    Withdrawal of consent
  9. CTM97040
    Simplified arrangement
  10. CTM97045
    Time limit
  11. CTM97050
    Time limit - enquiry cases
  12. CTM97055
    Time limit - late claims
  13. CTM97060
    Time limit - late claims - SP5/01 - text
  14. CTM97065
    Time limit - late claims - SP5/01 - guidance on
  15. CTM97070
    Surrendered amount reduced