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HMRC internal manual

COTAX Manual

Claims / reliefs: loss and non-trading deficits carry-back: forms: order of loss processing

The following forms are relevant to changing the order of loss processing.

Form Description
CT251 A form for completion and issue to the CT Unit Cumbernauld on the same day that function REOD (Reallocate Out Of COTAX) is used to reallocate money from COTAX into OAS. COM120100 has guidance on completing the form.