SolvedCOM1011 | Accounting periods: company accounting periods: posting types
From HM Revenue & Customs · COTAX Manual
Posting Type
Accounting postings are divided into different types and allocated an alpha code of no more than 3 characters.
The following posting types are allocated to COTAX postings
| Code | Meaning |
|---|---|
| ACT | ACT carried back posting |
| ADA | Amended Discovery Assessment |
| ARD | Reduction or reinstatement of Revenue Determination |
| ASA | Amended assessment charge posting |
| ASM | Main assessment |
| AST | Automatic stand-over |
| DTR | Double taxation relief carried back posting |
| ICR | Credit Interest |
| IDB | Debit Interest |
| IDE | Interest charge posting |
| ISO | Informal stand-over |
| LOS | Equivalent amount of tax carried back as a result of trading losses |
| MDA | Main Discovery Assessment |
| MRD | Main Revenue Determination |
| PAF | Amended flat rate penalty |
| PAT | Amended tax related penalty |
| PEF | Main penalty flat rate charge posting |
| PET | Main penalty tax related charge posting |
| POP | Permanent overpayment posting |
| PYT | Payment posting |
| REP | Repayment posting |
| RFR | Reallocate from posting |
| RIN | Repayment interest |
| RMA | Automatic remission posting |
| RMM | Manual remission posting |
| RT | Return charge posting |
| RTO | Reallocate to posting |
| S4C | Section 419 |
| S4R | Section 419 (4) carried back |
| SAA | Amended Self Assessment |
| SAM | Self Assessment |
| SO | Stand-over |
| SOR | Stand-over release |