P schedule - Simplified arrangements group statement

Background

The P schedule is a formal joint surrender claim schedule, which may be used where the group has taken advantage of the special arrangements set out in SP 10/93. This schedule applies to pre CTSA group companies only.

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Developing the schedule

This schedule is automatically developed in every group file.

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Completing the schedule

Companies included in the special arrangement

This is a list of all the companies in the group included within the special arrangements.

Tax district and reference number

The tax district and reference number for each company included within the special arrangements.

The declaration

This consists of three paragraphs which specify:-

A claim for relief and consent to surrender losses.
The declaration required by the special arrangements.
Companies which do not qualify under the special arrangements but have nevertheless been included in the matrices in the file.

Each of these paragraphs are optional, and printing may be suppressed in final if required. This is done by selecting "No" on the 'Include claim?' flag on the right hand side of each paragraph.

Signing the declaration

The schedule contains a final flag which gives the option for the declaration to be signed on behalf of the group or on behalf of each company.

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P schedule - Simplified arrangements group statement

Background

Developing the schedule

Completing the schedule

Standard sub-schedules

Carry forward

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