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CTA10/S99(1)(d), CTA10/S105, Part 6 CTA10,

Amounts allowable as qualifying charitable donations can be surrendered and claimed as group relief (CTM80105). Detailed guidance on what constitutes a qualifying charitable donation can be found at CTM09000 onwards.

A qualifying charitable donation is a ‘relevant amount� for the group relief provisions, so can only be surrendered to the extent that the total of the surrendering company’s relevant amounts exceeds the ‘profit-related threshold� (or ‘gross profit� in surrendering periods ended before 20 March 2013; see CTM80142). This is the case regardless of whether the surrendering company uses any of the relevant amounts against its own profits.

»Ê¹ÚÌåÓýapp calculation will need to take into account the prescribed order of surrender of relevant amounts (see CTM80143).

»Ê¹ÚÌåÓýapp legislation in ICTA88 previously allowed the surrender and claim of excess charges.

See the example at CTM80450 on the surrender of excess qualifying charitable donations.