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HMRC internal manual

COTAX Manual

Claims / reliefs: other reliefs: S458 CTA 2010 - postings

Companies enter the net S455 charge for the AP in box 480 (79 in version 2) of the return. This net charge is posted to the accounting record, and appears in Function VPPD (View Payment and Posting Details) as a separate posting to the CT charge, but within the total tax charge for the period. Example 3 and Example 6 at COM53160 show details of postings.

On the CT600, the S455 liability is added to the CT liability in arriving at the total self assessment to tax, and that is reflected in payment applications and other COTAX outputs.


  • COM53011 for a list of forms relevant to this subject
  • COM53012 for a list of functions to use in particular situations
  • COM53013 for legislation applying to this subject.