CTM80345 - Groups: group relief: UK permanent establishment of non-resident company - amounts which can be surrendered

CTA10/S107(3) and CTA10/S5(2) & CTA10/S19

For general guidance about the surrender as group relief of losses and other amounts of a UK permanent establishment of a non-resident company see CTM80310.

CTA10/S107 does not overtly limit what types of amount can be surrendered (CTM80110). However S107(3) requires that a loss or other amount must be 鈥榓ttributable to activities of the surrendering company in respect of which it is within the charge to corporation tax鈥�.

So if profits from the activity would not fall within CTA10/S5(2) and CTA10/S19, a loss or other amount attributable to the activity cannot be surrendered as group relief, notwithstanding it falls into one of the categories set out in CTM80110.