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HMRC internal manual

COTAX Manual

Claims / reliefs: loss and non-trading deficits carry-back: forms: clerical interest indicator

The following forms are relevant to setting the clerical interest indicator.

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 in the Clerical Tools or Investigation Tools menus in SEES.
You should send a CT250(P) to the CT Unit Cumbernauld for all future amendments to the assessment using the appropriate [Send] button. If the [Send] button doesn’t work, email it (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .