CFM91660 - Debt cap: statement of allocation: joint statement
This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.
Joint statements of allocation
It may happen that a reporting body submits both statements of allocated disallowances and statements of allocated exemptions for a group. In these circumstances it is possible that the reporting body will submit joint statements. This is acceptable as long as each type of statement includes the required information. »Ê¹ÚÌåÓýapp required information for statements of allocated disallowance is at CFM91620 and for statements of allocated exemptions CFM91640.