CT600C Group and consortium

CT600C Tax Return Form for Group and consortium

You need to complete CT600C Group and consortium supplementary section if:

  • You are claiming or surrendering any amounts under the group and/or consortium relief provisions.
  • You are claiming or surrendering eligible unrelieved foreign tax (for accounting periods ending on or after 31 March 2001).

Claims to group relief

You need to complete a section of CT600C if the Company is claiming group relief in its calculation of corporation tax payable. You will need to provide a copy of each surrendering company's notice of consent to the claim. Include claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium. If a simplified arrangement is in force, the claim may be authorised below.

Amounts surrendered as group relief

You need to complete a section of CT600C if the company is surrendering any amount under the group (or consortium) provisions.

Unless a simplified arrangement is in force

  • A notice of consent to each claim is needed.
  • This part is acceptable as a notice of consent, if the surrendering company details are entered and it is signed by an authorised person in the space below.
  • Send a copy of the notice of consent to the HM Revenue & Customs office dealing with the claimant company’s return before or at the same time as the claimant company submits its return claiming the group relief.
  • The consent of all the other consortium members is needed for consortium relief.

Claims to EUFT

You need to complete a section of CT600C if you are claiming EUFT in your calculation of corporation tax payable.

Amounts of EUFT surrendered

You should complete this part if the company is surrendering any amount of EUFT under the Double Taxation Relief (Surrender of Relievable Tax within a Group) Regulations.

  • A notice of consent to each claim is needed.
  • This part is acceptable as a notice of consent, if the surrendering company details are entered and it is signed by an authorised person in the space below.
  • Send a copy of the notice of consent to the HM Revenue & Customs office dealing with the claimant company’s return before or at the same time as the claimant company submits its return claiming the EUFT.