COM50093 | Claims/reliefs: loss and non-trading deficits carry-back: 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.

This does not apply if the carry-back posting is a trading loss to an Accounting Period (AP) falling wholly within the previous 12 months as COTAX can handle the processing in these cases if the rate of tax charged has not changed.

1.	Before you make or amend the assessment, use function DAPD (Display AP Details) to check if CII is set against the AP
2.	If CII is not set, use function MAPS (Maintain AP Signals) to set the CII to ‘Y’ for the AP.

Once an interest charge has been raised or amended clerically you cannot unset this signal.