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How to complete the entries for notice of consent (CT600C) using V3 Form

Article ID: 2514
Last updated: 24 Mar, 2020

CT600C Group and Consortium

This article covers the V3 form of CT600

There are 3 reasons as to why the group and consortium pages need to be completed and how. These are listed below to assist you in the return.

Simplified arrangements in place

2015 – V3 Form

SimpleStep Mode: Supplementary Pages > Group and Consortium > tick the box for ‘Are you claiming group relief’ > Claiming group relief > Claiming group relief (continued) > Surrendering amounts to group relief > Surrendering amounts to group relief (continued) > Surrendering amounts to group relief (continued 2).

HMRC Forms Mode: Group and Consortium > Fill out details in page 1 > Page 2 > Claims to group relief > Claim authorisation > Page 3 > Enter amounts surrendered as group relief and details of surrender.

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

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2015 – V3 Form

SimpleStep Mode: Supplementary Pages > Group and Consortium > tick the box for ‘Are you surrendering any amount under the Group Provisions?’ > surrendering amount to group relief > surrendering amount to group relief (continued) > surrendering amount to group relief (continued 2) > tick the box ‘…or will you be using this section as a notice of consent for any amount on the previous page that are NOT covered by a simplified arrangement?’

HMRC Forms Mode: Group and Consortium > Page 1 > enter company information > Page 2 > Fill out part 1: claims to group relief > Page 3 > amounts surrendered as group relief > details of surrender > tick box ‘using this section as a notice of consent' > details of company surrendering relief.                 

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

2015 – V3 Form

SimpleStep Mode: Supplementary pages > Group and Consortium > tick the box for ‘Are you surrendering any amount under the Group Provisions?’ > Surrendering amount to group relief > fill in the details in regards to total losses surrendered > surrendering group relief (continued) > fill in the claimant details as necessary.

HMRC Forms Mode: Group and Consortium > Page 2 > Complete claims to group relief section and claim authorisation.

Please ensure you complete claims to group relief section and details of surrender section as necessary. In order to attach the notice of consent to your return please click on Check and Finish > Manage Attachments > Add other PDF > click OK > Browse > Open.

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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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Article ID: 2514
Last updated: 24 Mar, 2020
Revision: 8
Views: 1411
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Also listed in
folder Tax Return Production -> CT600 Corporation Tax Return