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Amounts surrendered as group relief |
See Also
Amounts claimed as group relief | CT600 guidelines | CT600C - Group and consortium | Group relief details | Information for the return | Losses and allowances
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
This schedule is used to analyse the group relief surrendered to various companies in a group.
This schedule is developed from either Return information schedule or the Group relief details schedule.
The user is required to enter the name, accounting period, tax reference and the amount surrendered to each company.
The total amount surrendered on this schedule is cross checked against the Group relief surrendered data entry cells on the Losses schedule, which is then displayed within the relevant box of the CT600. The software generates an error if these amounts do not agree.
A flag is enabled on schedule, indicating whether or not the group is within a simplified arrangement agreement. Note that this is not updateable where this flag has been set by the Group module.
When the group is not within a simplified arrangement agreement and efiling validations have been enabled on the Return information schedule, a flag will be enabled here to select whether notices of consent for the surrenders are to be attached as PDF?s to the efiling: -
The user is also required to develop the CT600C from the main CT600, which will show the total group relief surrendered and is supported by the Amounts surrendered as group relief schedule.
Note: The schedule should not be completed where the Group module is being used as the Group relief matrix will produce schedules suitable for inclusion with the relevant return. Similarly the amounts shown should not be linked to other computations as the Group module should be used where links between different computations are required.
The schedule has no standard supporting schedules.
This schedule does not carry forward.
© 2009 Thomson Reuters.