COM50091 - 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 HMRC 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 an eform in the Clerical Tools or Investigation Tools menus in SEES. You should send a CT250(P) to HMRC Payments for all future amendments to the assessment using the appropriate [Send] button.