In respect of F6 – yes we only deal with UK resident companies being able to have group relief and being able to elect for gains or losses made by one group member to be deemed to have been made by another member. The only specific point that needs to be known here is that if an overseas resident company had two 75%+ subs then the 2 UK subs would be able to group relieve with one another and be in the same gains group but the overseas parent company could not.