The CT600C is the group and consortium relief supplementary page to the Company Tax Return. A company completes it when it claims another company's losses as group relief, or surrenders its own losses to another company.
Who completes it
A company that claims or surrenders group or consortium relief in the return period. Both sides file the page: the claimant on its own return and the surrendering company on its own return. Two companies are in a group for group relief if one is a 75% subsidiary of the other, or both are 75% subsidiaries of a third company. Box 105 on the CT600 is ticked to say the page is attached.
What it asks for
- Part 1: claims for another company’s losses of the same period. The total goes to box 310 on the CT600.
- Part 2: surrenders of the company’s own losses of the period.
- Part 3: claims for another company’s carried-forward losses. The total goes to box 312.
- Part 4: surrenders of carried-forward losses.
Group relief is deducted after every other relief, so it cannot create a loss for the claimant.
In Tax Optimiser
Complete the page under Group Relief in the Corp Tax workspace, which has one tab for each part of the form. The CT600C is filed with the CT600.
Read more: CT600C and group relief, trading loss and associated companies.