CTM97000 - Corporation Tax self assessment (CTSA): group relief - general: contents
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CTM97002Introduction
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CTM97005Claim to be made in return
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CTM97010Specify amount claimed
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CTM97015Amount to be claimed
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CTM97020Consent to surrender
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CTM97025Surrender of losses
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CTM97030Allowing the claim
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CTM97035Withdrawal of consent
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CTM97040Simplified arrangement
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CTM97045Time limit
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CTM97050Time limit - enquiry cases
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CTM97055Time limit - late claims
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CTM97060Time limit - late claims - SP5/01 - text
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CTM97065Time limit - late claims - SP5/01 - guidance on
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CTM97070Surrendered amount reduced