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HMRC internal manual

COTAX Manual

HM Revenue & Customs
, see all updates

Claims / reliefs: loss and non-trading deficits carry-back: functions: getting the ‘LOS’ posting correct

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

On rare occasions you may have to use alternative CT Pay and File COTAX functions.

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

Situation Function
To record a self assessment or make amendments for CTSA APs. RAMA (Record / Amend Assessment)