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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: order of loss processing

COM50101 | Claims/reliefs: loss and non-trading deficits carry-back: forms: order of loss processing

From HM Revenue & Customs · COTAX Manual

The following forms are relevant to changing the order of loss processing.

FormDescription
Intelligent Payment Processing (IPP) Single FormA form for completion on the same day that function REOD (Reallocate Out Of COTAX) is used to instruct Corporate Finance to reallocate money from COTAX into OAS.
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