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CT600C - Group and consortium |
See Also
Amounts claimed as group relief | Amounts surrendered as group relief | CT600 guidelines
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
These supplementary pages should be completed if you are claiming or surrendering any amounts under the group and/or consortium relief provisions or you are claiming or surrendering eligible unrelieved foreign tax (for accounting periods ending on or after 31 March 2001).
These supplementary pages are developed from the page 1, the Summary and Declaration page of the CT600, which will in turn will flag the relevant check box on the first page of the main return indicating the supplementary pages should also be submitted.
The user should develop and complete the appropriate 'P' schedule, Amounts claimed as group relief or Amounts surrendered as group relief, which are referenced through to the CT600C and should be submitted to show the detail of the group relief claimed or surrendered.
These pages do not have any standard sub-schedules.
These pages do not carry forward.
© 2009 Thomson Reuters.