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HMRC internal manual

COTAX Manual

Claims / reliefs: loss and non-trading deficits carry-back: functions: how COTAX treats carry-backs

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.

Situation Function
To see details of charges, payments and repayments and a summary of the accounting position for an AP. VPPD (View Payment And Posting Details)