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HMRC internal manual

COTAX Manual

Claims / reliefs: loss and non-trading deficits carry-back: forms: changing the EDP

The following forms are relevant to setting the clerical interest indicator (CII (Word 32KB)).

Form Description
CT250(P) The form to send to the CT Unit Cumbernauld to assist with the manual calculation of interest for a case where you have displaced a relief that was previously available in the assessment and where the clerical interest indicator is set. It is an eform that you can find in SEES and send using the appropriate [Send] button. If the [Send] button doesn’t work, email the completed form (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
You should send a CT250(P) to the CT Unit Cumbernauld for all future amendments to the assessment.