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Contents

Official guidance
COTAX Manual

COM50000 · Claims/reliefs: loss and non-trading deficits carry-back

  • COM50001 · Introduction
  • COM50010 · How COTAX treats carry-backs
  • COM50020 · Loss carry-back/late payment interest
  • COM50030 · Claims / reliefs: loss and non-trading deficits carry-back: non-trading deficit c/b & late payment interest
  • COM50040 · Loss carry-back/repayment interest
  • COM50050 · Non-trading deficit c/back & repayment interest
  • COM50060 · Claims to surrender losses and deficits
  • COM50070 · Claims / reliefs: loss and non-trading deficits carry-back: getting the ‘LOS’ posting correct
  • COM50072 · Claims / reliefs: loss and non-trading deficits carry-back: getting the ‘LOS’ posting correct (Action Guide)
  • COM50080 · Changing the EDP
  • COM50081 · Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP
  • COM50082 · Functions: changing the EDP
  • COM50083 · Changing the EDP (Action Guide)
  • COM50090 · Clerical interest indicator
  • COM50093 · Clerical interest indicator (Action Guide)
  • COM50091 · Forms: clerical interest indicator
  • COM50092 · Functions: clerical interest indicator
  • COM50100 · Order of loss processing
  • COM50103 · Order of loss processing (Action Guide)
  • COM50113 · Allowing the carry-back (Action Guide)
  • COM50120 · Multiple assessments or amendments
  • COM50122 · Multiple assessments or amendments (Action Guide)
  • COM50130 · Trade loss carry-back, leap year
  • COM50133 · Trade loss carry-back, leap year (Action Guide)
  • COM50021 · Legislation: loss carry-back/late payment interest
  • COM50061 · Legislation: claims to surrender losses and deficits
  • COM50071 · Functions: getting the ‘LOS’ posting correct
  • COM50101 · Forms: order of loss processing
  • COM50102 · Functions: order of loss processing
  • COM50121 · Functions: multiple assessments or amendments
  • COM50131 · Functions: trade loss carry-back, leap year
  • COM50132 · Legislation: trade loss carry-back, leap year
  1. Claims/reliefs: loss and non-trading deficits carry-back: contents
  2. Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP

COM50081 | Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP

From HM Revenue & Customs · COTAX Manual

The following forms are relevant to setting the clerical interest indicator (CII) see COM95015 for more information.

FormDescription
CT250(P)The form to send to the HMRC Payments Operations – Government Banking and Payments to assist with the manual calculation of interest for a case where you have displaced a relief that was previously available in the assessment and where the clerical interest indicator is set. It is a form that you can find in SEES. It should be sent via eforms (see COM129000). You should send a CT250(P) to HMRC Payments Operations – Government Banking and Payments for all future amendments to the assessment.
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