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.
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.
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).
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.
To write the notice of consent please see the instructions below on what to include in this:
For further details on this please refer to the HMRC documentation on Company taxation manual.