HMRC have released a policy note on simplifying claims for group relief on carried forward losses incurred on or after 1 April 2017. These are known as ‘simplified arrangements’. Groups will be able to claim group relief for carried-forward losses by nominating a company to submit joint amended returns on behalf of group members. This is expected to reduce the administrative burden on companies by eliminating the requirement to file separate returns for each company and will mirror the existing process for claiming group relief for in-year losses. This will be of particular benefit for groups that consist of a large number of companies which have multiple group relief allocations.