COM50081 - 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) see COM95015 for more information.

FormDescription

CT250(P)

The form to send to the HMRC Payments Operations – Government Banking and Payments 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 a form that you can find in SEES. It should be sent via eforms (see COM129000). You should send a CT250(P) to HMRC Payments Operations – Government Banking and Payments for all future amendments to the assessment.