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HMRC internal manual

COTAX Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
17 December 2025 - See all updates
  1. Back to contents

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

  1. COM50001
    Introduction
  2. COM50010
    How COTAX treats carry-backs
  3. COM50020
    Loss carry-back / late payment int
  4. COM50030
    Non-trading deficit c/b & late payment int
  5. COM50040
    Loss carry-back / repayment int
  6. COM50050
    Non-trading deficit c/b & repayment int
  7. COM50060
    Claims to surrender losses and deficits
  8. COM50070
    Getting the ‘LOS’ posting correct
  9. COM50072
    Getting the ‘LOS’ posting correct (Action Guide)
  10. COM50080
    Changing the EDP
  11. COM50081
    Changing the EDP
  12. COM50082
    Changing the EDP
  13. COM50083
    Changing the EDP (Action Guide)
  14. COM50090
    Clerical interest indicator
  15. COM50093
    Clerical interest indicator (Action Guide)
  16. COM50091
    Clerical interest indicator
  17. COM50092
    Clerical interest indicator
  18. COM50100
    Order of loss processing
  19. COM50103
    Order of loss processing (Action Guide)
  20. COM50113
    Allowing the carry-back (Action Guide)
  21. COM50120
    Multiple assessments or amendments
  22. COM50122
    Multiple assessments or amendments (Action Guide)
  23. COM50130
    Trade loss carry-back - leap year
  24. COM50133
    Trade loss carry-back - leap year (Action Guide)
  25. COM50021
    Loss carry-back / late payment interest
  26. COM50061
    Claims to surrender losses and deficits
  27. COM50071
    Getting the ‘LOS’ posting correct
  28. COM50101
    Order of loss processing
  29. COM50102
    Order of loss processing
  30. COM50121
    Multiple assessments or amendments
  31. COM50131
    Trade loss carry-back - leap year
  32. COM50132
    Trade loss carry-back - leap year
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