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Official guidance
COTAX Manual

COM153000 · CT Pay and File: claims / reliefs: ACT

  • COM153001 · CT Pay and File: claims/reliefs: Advance Corporation Tax (ACT) Claims/reliefs: ACT: introduction
  • COM153010 · COTAX treatment of ACT carry-back
  • COM153020 · ACT carry-back and late payment interest
  • COM153030 · CT Pay and File: claims/reliefs: Advance Corporation Tax (ACT): ACT carry-back and repayment interest
  • COM153040 · CT Pay and File: claims/reliefs: ACT: surplus ACT created by loss carry-back
  • COM153050 · CT Pay and File: claims/reliefs: Advance Corporation Tax (ACT): surrender surplus ACT caused by loss carry-back
  • COM153060 · CT Pay and File: claims/reliefs: ACT: correcting interest, responsible CT office
  • COM153063 · CT Pay and File: claims/reliefs: Advance Corporation Tax (ACT): correcting interest, responsible CT office (Action Guide)
  • COM153070 · CT Pay and File: claims/reliefs: ACT: clerical interest indicator
  • COM153073 · CT Pay and File: claims/reliefs: Advance Corporation Tax (ACT): clerical interest indicator (Action Guide)
  • COM153080 · CT Pay and File: claims/reliefs: ACT: how to give act carry-back in assessment
  • COM153082 · How to give Advance Corporation Tax (ACT) carry back in assessment (Action Guide)
  • COM153090 · CT Pay and File: claims/reliefs: ACT: multiple assessments or amendments
  • COM153092 · CT Pay and File: claims/reliefs: ACT: multiple assessments or amendments (Action Guide)
  • COM153100 · CT Pay and File: claims/reliefs: ACT: carry-back Advance Corporation Tax (ACT), no assessment made
  1. CT Pay and File: claims / reliefs: ACT: contents
  2. CT Pay and File: claims/reliefs: Advance Corporation Tax (ACT): clerical interest indicator (Action Guide)

COM153073 | CT Pay and File: claims/reliefs: Advance Corporation Tax (ACT): clerical interest indicator (Action Guide)

From HM Revenue & Customs · COTAX Manual

To check if the Clerical Interest Indicator (CII (see COM95015)) is set or to set it manually, consider steps 1 - 2 below.

Table shown as recovered text

1. Before you make or amend the assessment(s), use Function DAPD (Display AP Details) to check if the CII is set against the Accounting Period (AP). 2. If CII is not set, use Function MAPS (Maintain AP Signals) to: set the Refer For Instruction (RFI (see COM110024 for more information)) signal to ‘Y’ for the AP set the CII to ‘Y’ for the AP Please note that: Once an interest charge has been raised you cannot unset these signals.

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