Group Relief and CT600 — Does TinyTax Support It? | TinyTax Support

Group Relief and CT600 — Does TinyTax Support It?

Group Relief allows a company that has made a loss (the "surrendering company") to pass that loss to another company in the same group (the "claimant company"), reducing the claimant company's taxable profits. On the CT600, Group Relief claimed is entered at Box 310, and Group Relief given is disclosed separately.

TinyTax does not currently support Group Relief (CT600 Box 310 or Box 312).

If your company is either surrendering losses to a group member or claiming relief from a group member, you will need specialist corporation tax software — such as TaxCalc, IRIS, Andica, or a similar full CT600 product — or an accountant who uses that software, to file the return correctly.

What TinyTax Does Support

TinyTax covers a wide range of CT600 scenarios for UK limited companies, including:

  • Trading profits and losses (including losses brought forward and carried back)
  • Property income and property losses
  • Capital allowances
  • Marginal Relief for companies with profits between £50,000 and £250,000
  • Split accounting periods (periods over 12 months)
  • Dormant and trading companies
  • Charities and community interest companies
  • CT600E (charity supplementary pages)
  • iXBRL accounts submission to both HMRC and Companies House

What Group Relief Involves

Group Relief applies when:

  • Two or more companies are in a 75% group relationship (one controls the other, or both are controlled by a common parent), or
  • Companies are part of a consortium
The claimant company enters the relieved amount at Box 310 ("Group relief") on its CT600. The surrendering company discloses the surrender separately. Both returns must be submitted together or in a coordinated way; the claims must be agreed between the companies.

This is a complex, multi-company filing interaction that TinyTax does not yet handle.

Common Questions

I only want to surrender my losses — do I still need specialist software?

Yes. Even the surrendering company's CT600 needs to correctly reflect the surrender, and the claimant's return must include Box 310. Both sides of the transaction are outside TinyTax's current scope.

What if I have a simple single-company return?

If your company is filing its own CT600 independently — not claiming or surrendering Group Relief — you can use TinyTax as normal. Losses carried forward within the same company (Box 250) are fully supported.

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