How to complete the entries for notice of consent (CT600C) using V2 Form

This article relates to V2 form of 2006 version of CT600. For the version 3 form, please see the link to 'How to complete the entries of consent V3 2015 form'.

If you are completing the group and consortium pages to either claim or surrender losses for group relief, you may have to add a notice of consent form, if there is no simplified arrangement in place.

• Simplified arrangements in place.
• If you are, otherwise, using the group section as a notice of consent
• If you will be attaching a notice of consent as a PDF
• Attaching the notice of consent

Simplified arrangements in place

2006 – V2 Form

SimpleStep Mode: Supplementary pages > Group and Consortium > Tick the box for Are you claiming group relief? And are you surrendering amounts under group provisions? > fill out the section for claiming group relief > claiming group relief (continued) > tick the box to say Are any of the claims covered by a Simplified arrangement? > Surrendering group relief (continued 2) > Tick the box labelled ‘Are these claims covered by a simple arrangement?’

HMRC Forms Mode: Group and Consortium > Page 1 > Claims to group relief > Tick the box ‘if simplified arrangements are in place. (Then complete authorisation boxes below). Scroll further down and complete the ‘name’ field and the ‘name of authorised company’ fields > Page 2 > Details of surrender > tick the box labelled if simplified arrangements are in place > Signature.

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If you are using the group section as a notice of consent

2006 – V2 Form

SimpleStep Mode: Supplementary pages > Group and Consortium > tick box for ‘Are you surrendering any amount under group provisions?’ > Surrendering amount to group relief > Surrendering amount to group relief (continued) > tick box for ‘…or will you be using this section as a notice of consent for any amounts on the previous page that are NOT covered by a simplified arrangement.

HMRC Forms Mode: Group and Consortium > Page 2 > Details of surrender > tick box ‘if you are, otherwise, using this section as a notice of consent (then complete certification boxes below).

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If you will be attaching a notice of consent as a PDF

2006 – V2 Form

SimpleStep Mode: Supplementary pages > Group and Consortium > tick the box for ‘Are you surrendering any amount under group provisions?’ > Surrendering amount to group relief > surrendering amount to group relief (continued) > surrendering amount to group relief (continued 2) > tick the box for ‘…or will you be adding Notice (s) of Consent as a PDF attachment later?’

HMRC Forms Mode: Group and Consortium > Page 1 > tick box ‘if you will be attaching notice of consent as a PDF (you can do this later, when finishing the return) > Page 2 > ‘tick this box if you are otherwise using this section as a notice of consent. (Complete certification boxes below)’ > Browse further down on the return to complete the name and status fields.

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Attaching the notice of consent

To write the notice of consent please see the instructions below on what to include in this:

• the name of the surrendering company,
• the name of the company to which relief is being surrendered.
• the amount of relief being surrendered
• the accounting period of the surrendering company to which the surrender relates,
• the Tax Office references for the claimant and surrendering companies.

For further details on this please refer to the HMRC documentation on Company taxation manual.

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