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HMRC internal manual

COTAX Manual

Claims / reliefs: loss and non-trading deficits carry-back: functions: trade loss carry-back - leap year

The table below tells you the function or functions to use in particular situations.

For details of how to access any of the COTAX functions, select Index of Functions on the left of the screen.

Situation Function
   
To record a self assessment for a CTSA AP or make an amendment. RAMA (Record Amend Assessment)