A group in the module is not a flag on a company record. It is a group with member lines, and each member line carries that member's own interests and conditions — the figures the article asks about, held against the member rather than inferred from somewhere else. The module then checks those figures against the thresholds you configured in Lesson 1 and gives you an answer per member.

The Condition Met column is the entire user interface of that check. It turns green when the member qualifies. When the member does not qualify, it names the failing limb. That second behaviour is the useful one: on Coastal Glass in a Corporate Tax group you are not told no, you are told which of share capital, voting or profits fell short, which is the difference between a dead end and a next step.

The module's guide names that column and tells you to fill in each member's interests and conditions. It does not list the individual field labels, and this course will not invent them. Open a member line and read the fields off the form; they map onto the articles you now know, and where a label is ambiguous the article is the authority rather than the guess.

Membership is date-windowed, and that is a legal requirement wearing a technical shape. Art. 2 of Ministerial Decision 301 of 2024 requires the Art. 40(1) conditions to be met continuously throughout the tax period, and Art. 3 makes a member that becomes resident elsewhere leave from the start of that tax period. Neither question can be answered by whether a company is in or out today. Both need to know what was true across a span of dates, so the module stores membership as a window with a start and an end, and a member may leave and rejoin without losing history.

Take Falcon Interiors through it. It joins the Corporate Tax group on 1 January 2025, and its first window runs from that date. On 1 March 2026 the Parent sells 8% of it, taking the holding to 88%, and the Art. 40(1) share capital condition stops being met. Because Art. 2 requires the conditions to hold continuously throughout the tax period, 2026 is not a group year for Falcon at all — even though the Parent buys back to 96% on 1 October 2026. The first window closes at 31 December 2025 and the second opens on 1 January 2027.

The module decides none of that for you, and it is right not to. It records the window you determine, applies the thresholds you configured, and keeps the history. Which date a subsidiary actually left on is a question for the article and for your advisor; what the module guarantees is that the answer, once determined, is recorded as a period rather than overwritten as a state.

The failure mode you will meet first: "…already has an overlapping membership window". It appears when you re-add a company whose previous membership line still has no end date. The fix is one field: close the previous window by setting its end date, then add the new one. The module refuses rather than merging, because two open windows would give two answers to the question "was this company a member on 1 July 2026", and a register that can answer that twice cannot answer it at all.

Permissions, and why they split where they do. The module ships two privilege levels. User reads and maintains membership. Manager configures thresholds and runs consolidation. That is the right line to draw: maintaining a member's interests is bookkeeping and happens often, while changing a threshold changes the law as the system understands it and should be rare, deliberate and traceable.

Every model is company-scoped, and group consolidation reads across member companies by design. Those two facts are usually met within the same five minutes: a group record created in one company is not visible from another, which is correct, and yet consolidation still reaches every member's figures, which is also correct. If a group has apparently gone missing, check the company selector before you check anything else.

The failure mode that does real damage: fixing the threshold instead of the fact. A red Condition Met on Marina Fit-Out at 50% is not a defect, it is the correct answer to Art. 40(1). Edit the Corporate Tax share capital limb down to 50% and the column turns green, and everything downstream of it — the member list, the consolidation, the filing position — is then built on a rule that exists in no instrument. Thresholds move when the law moves. Nothing else moves them.