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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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CT Pay and File: claims / reliefs: ACT: Functions: Carry-Back ACT - No Assessment Made

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

For details of how to access any of the COTAX functions, select ‘Index of Functions’ on the left of the screen.

On accessing the function, system Help is available to you at function, screen, field and error message levels.

Situation Function
To record a charge adjustment due to the carrying back of a relief from a later AP when you cannot yet make or amend the assessment. RECB (Record Amounts Carried Back)
To amend the return charge if an amended return or other information is received. ARTA (Amend Returned Tax Amount)