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Contents

Official guidance
COTAX Manual

COM53000 · Claims/reliefs: other reliefs

  • COM53001 · Introduction
  • COM53010 · Capital allowances claims
  • COM53011 · Forms
  • COM53012 · Functions
  • COM53020 · Capital allowance giving effect to claims
  • COM53030 · Overpayment relief
  • COM53040 · Group and consortium relief claims
  • COM53050 · Group and consortium relief, CT600C supplementary pages
  • COM53060 · Group and consortium relief, dealing with excessive relief
  • COM53070 · Group and consortium relief, giving effect to claims
  • COM53080 · Group and consortium relief, how much can be claimed
  • COM53090 · Group and consortium relief, making changes
  • COM53100 · Group and consortium relief, notices of consent
  • COM53110 · Group and consortium relief, time limit for claims
  • COM53120 · S458 CTA 2010, claims
  • COM53130 · Claims / reliefs: other reliefs: S458 CTA 2010 - CT600A supplementary page
  • COM53140 · Claims / reliefs: other reliefs: S458 CTA 2010 - giving effect to claim
  • COM53150 · Claims / reliefs: other reliefs: Section 458 (S458) Corporation Tax Act (CTA) 2010 - interaction with penalties
  • COM53160 · Claims / reliefs: other reliefs: S458 CTA 2010 - late payment interest
  • COM53170 · S458 CTA 2010 - loan repaid before due date
  • COM53180 · S458 CTA 2010 - loan repaid on or after due date
  • COM53190 · Section 458 (S458) Corporation Tax Act 2010 - postings
  • COM53200 · S458 CTA 2010, repayment interest
  • COM53300 · When to complete a form CT250(P)
  1. Claims/reliefs: other reliefs: contents
  2. Claims/reliefs: other reliefs: functions

COM53012 | Claims/reliefs: other reliefs: functions

From HM Revenue & Customs · COTAX Manual

The table below tells you the function or functions to use in particular situations.

SituationFunction
To capture a CT return.CRTN (Capture Rest Of Return)
To record a self assessment, make, reduce to nil, or reinstate a revenue determination, correct a return, record a taxpayer amendment, process a claim, prepare a closure notice combined with a revenue amendment, prepare a revenue amendment, prepare/amend a discovery assessment or prepare a jeopardy amendment.RAMA (Record/Amend Assessment)
To calculate and record a manual interest charge.RMIC (Raise Manual Interest Charge)
To see a work list of cases requiring intervention to record self assessments.RSAW (Record SA List)
To see details of charges, payments and repayments, and a summary of the accounting position, for an AP.VPPD (View Payment and Posting Details)
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