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This guidance note is intended to cover the main strategies that a group of companies should consider in advance of the year end. The strategies outlined are aimed at reducing the group’s overall liability to corporation tax and other costs by:

1. •

   ensuring that losses within a group are relieved as quickly as possible

2. •

   reducing the compliance burden on the group overall, resulting in both time and cost savings

This note should be read in conjunction with the following notes:

1. •

   Introduction to year-end tax planning for companies

2. •

   Chargeable gains planning

3. •

   Year end tax planning ― international issues

See also Checklist - corporation tax review - year-end tax planning for more information.

For the definition of a group company, see the definition of group for group relief purposes in the Group relief guidance note.