Group Tax Relief Services for UK Business Groups
ABM Chartered Accountants provides specialist group tax relief services for UK business groups and holding company structures. We manage loss surrenders, consortium relief claims, and capital gains group transfers, ensuring your group pays the minimum corporation tax it legally owes across all entities.
Use Your Group Structure to Reduce Tax
Group tax relief allows companies within the same corporate group to share tax losses, reducing the overall corporation tax paid across all entities. Rather than one company sitting on unused losses while another pays full tax on its profits, group relief enables the group to offset those losses against taxable profits elsewhere, delivering a real and immediate reduction in the group’s combined tax bill.
ABM Chartered Accountants manages group tax relief claims for UK business groups of all sizes. Our ICAEW and ACCA qualified team handles loss surrender calculations, eligibility assessments, and CT600 filings for all group entities, ensuring every available relief is claimed correctly and on time across your entire corporate structure.
Our Full Group Tax Relief Service
From loss surrender calculations to group structure advisory, we handle every aspect of group tax relief planning and compliance, maximising the relief available to your group within HMRC guidelines.
Group Relief Claims
Surrender trading losses between group companies to reduce the overall corporation tax liability.
Consortium Relief
Claim consortium relief for companies owned jointly by multiple groups within HMRC permitted rules.
Capital Gains Group Relief
Transfer assets between group companies without triggering an immediate chargeable gain on disposal.
Group Loss Utilisation
Plan the most efficient use of group losses across all entities to minimise total tax exposure.
Transfer Pricing Review
Ensure intercompany transactions are priced correctly to protect group relief eligibility with HMRC.
Group Structure Advisory
Advise on structuring your group to maximise available tax reliefs and improve tax efficiency.
Lower Tax Across the Whole Group, Not Just One Entity
Without group tax relief, profitable companies within a group pay full corporation tax while loss-making entities sit on unused losses that provide no immediate benefit. Group relief solves this by redistributing losses to where they are most valuable. ABM Chartered Accountants ensures your group claims every pound of available relief, legally reducing the combined tax burden across all entities.
Correctly structured and documented group relief claims also protect you from HMRC challenge. Group relief rules under CTA 2010 are specific, and errors in eligibility assessment or surrender calculations can lead to rejected claims and penalty exposure. ABM Chartered Accountants applies these rules precisely, giving your claims the technical rigour they need to stand up to scrutiny.
Group Tax Relief Services for UK Business Groups Nationwide
ABM Chartered Accountants advises and supports group businesses right across the UK. Whether your group entities are based in London or spread across multiple UK locations, we manage your group tax relief claims and filings from our Canary Wharf base.
Group Tax Relief Across Every Business Sector
We support group structures in property, financial services, technology, retail, construction, professional services, healthcare, and manufacturing. Whether your group holds trading subsidiaries, investment companies, or a mix of both, we tailor our group relief approach to your structure and objectives.
Why ABM Chartered Accountants for Group Tax Relief
ICAEW and ACCA Regulated
Qualified specialists in UK group tax compliance
CTA 2010 Compliant
Every claim prepared under current group relief legislation
Whole-Group Approach
Relief optimised across every entity in your group
How We Work
Initial Consultation
Set Up and Onboard
Ongoing Support
We provide regular reviews and proactive advice to keep your finances optimised and HMRC-compliant.
Get in Touch Today
Whether you need help with your tax return, payroll, VAT, or business advisory, our qualified UK accountants are ready to provide clear, practical guidance for your specific needs.
Book a Consultation
Fill in the form below and one of our expert accountants will contact you promptly to discuss your accounting and tax requirements.
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Frequently Asked Questions
Find clear answers to the most common questions about group tax relief and loss surrender between companies.
Which companies qualify for group tax relief?
Group relief is available between companies that are members of the same group, generally defined as a 75% relationship, meaning one company must own at least 75% of the ordinary share capital of the other, directly or indirectly. ABM Chartered Accountants assesses group relationships at the outset to confirm eligibility before any claims are made.
Can I surrender losses from a loss-making subsidiary to offset profit in the parent company?
Yes. A loss-making group company, known as the surrendering company, can surrender its trading losses to another group company, the claimant company, which uses them to reduce its taxable profit. Both companies must be within the 75% group relationship for the accounting period in which the surrender is made.
What is consortium relief and how is it different from group relief?
Consortium relief applies when a company is owned by a consortium of companies, each holding between 5% and 75% of the shares. It allows a proportion of losses to be surrendered based on each consortium member’s ownership percentage. ABM Chartered Accountants handles consortium relief claims as well as standard group relief across all types of group arrangement.
Can assets be transferred between group companies without a tax charge?
Yes. Assets transferred between companies within a capital gains group, broadly a 75% relationship, are treated as transferred on a no gain no loss basis. This means no chargeable gain arises on the transfer itself. ABM Chartered Accountants advises on structuring intragroup asset transfers correctly to ensure the relief applies and is fully documented.
Does group relief affect the CT600 of each company in the group?
Yes. Both the surrendering and claimant companies must include the group relief claim in their respective CT600 returns. The amounts must be agreed between both companies and supported by a formal notice of consent. ABM Chartered Accountants prepares and coordinates the CT600 filings for all group entities to ensure the claims are consistent and correctly documented.
Can ABM Chartered Accountants review our existing group relief position?
Yes. ABM Chartered Accountants can review your group structure and current group tax relief claims to identify whether all available reliefs are being used efficiently. We assess loss positions, group relationships, and CT600 filings across all entities and highlight opportunities to reduce the group’s combined corporation tax bill within HMRC rules.