On 8 January 2018, regulations were made to simplify the arrangements for claiming group relief for carried forward losses.

The rules for relief for carried-forward losses changed from 1 April 2017. Losses arising after that date and carried forward can now be surrendered as group relief. The legislation that allows companies to enter into simplified arrangements for group relief has been amended so that simplified arrangements can now be used for group relief claims for carried-forward losses.

The regulations can be viewed here.