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  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CTM90000

CTM97600 - Corporation Tax self assessment: group relief: simplified arrangements: contents

  1. CTM97610
    Time limits for claims
  2. CTM97650
    General
  3. CTM97660
    Authorised company
  4. CTM97670
    Authorising company
  5. CTM97680
    Members of the same group
  6. CTM97690
    Application to set up an arrangement
  7. CTM97700
    Application to join an existing arrangement
  8. CTM97710
    Written statement of claims and surrenders
  9. CTM97730
    Time limit for decision on an application
  10. CTM97740
    Refusal of an application
  11. CTM97750
    Partial acceptance of an application
  12. CTM97760
    Termination of arrangement and exclusion of a company from arrangement
  13. CTM97770
    Making and withdrawing claims to group relief and amending returns
  14. CTM97780
    Special rules for consortium members
  15. CTM97790
    Change in members of a consortium
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