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    1. Home
    2. Business and industry
    HMRC internal manual

    Company Taxation Manual

    From:
    HM Revenue & Customs
    Published
    16 April 2016
    Updated:
    18 June 2025 - See all updates
    1. Back to contents
    2. CTM80000

    CTM82500 - Corporation Tax: Group relief for carried-forward losses: Consortia: contents

    1. CTM82505
      General
    2. CTM82510
      Conditions for a claim
    3. CTM82515
      Restrictions general
    4. CTM82520
      Restrictions on claims under conditions 1 or 2
    5. CTM82525
      Restrictions on claims under conditions 3 or 4
    6. CTM82530
      Surrenderable amounts for loss-making period
    7. CTM82535
      Prior surrenders relating to loss-making period
    8. CTM82540
      Potential Part 5 group relief
    9. CTM82545
      Overlapping period
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