COM50093 - Claims / reliefs: loss and non-trading deficits carry-back: clerical interest indicator (Action Guide)
To check if the clerical interest indicator (CII (Word 32KB)) is set or to set it manually, consider steps 1 - 2 below.
This does not apply if the carry-back posting is a trading loss to an AP falling wholly within the previous 12 months as COTAX can handle the processing in these cases if the rate of tax charged has not changed.
|1.||Before you make or amend the assessment, use function DAPD (Display AP Details) to check if CII is set against the AP|
|2.||If CII is not set, use function MAPS (Maintain AP Signals) to set the CII to ‘Y’ for the AP.|
|Once an interest charge has been raised or amended clerically you cannot unset this signal.|