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Home / Simons-Taxes /Corporate tax /Part D2 Groups of companies /Division D2.2 Group relief for current year and carried forward losses /Group relief—administration / D2.242 Time limits for group relief claims—current year and carried forward losses
Commentary

D2.242 Time limits for group relief claims—current year and carried forward losses


Corporate tax

A claim for group relief (current year losses or carried forward losses) may be made or withdrawn at any time up to the latest of the following dates1:

  1. Ìý

    (a)ÌýÌýÌýÌý the first anniversary of the filing date for the tax return of the claimant company for the accounting period for which the claim is made

  2. Ìý

    (b)ÌýÌýÌýÌý 30 days after the completion of any HMRC enquiry into the return for that accounting period (except where the enquiry is limited to the group relief claim itself included in an amended return)

  3. Ìý

    (c)ÌýÌýÌýÌý 30 days after the issue of a notice by HMRC of an amendment of the return following an enquiry

  4. Ìý

    (d)ÌýÌýÌýÌý if an appeal is lodged against an amendment in (c), 30 days after the determination of that appeal

See also CTM97045,

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