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HMRC internal manual

COTAX Manual

Claims / reliefs: other reliefs: when to complete a form CT250(P)

General information

Where you give S458 (s419(4)) relief to a company it may be necessary for any late payment interest that is due by the company to be recalculated by the CT Unit in Cumbernauld. You must therefore, for each case, follow the steps below to decide if you need to complete form CT250, which is an eform on SEES. If the [Send] button doesn’t work, email the form to CT Unit, CT Ops Enquiry (Corporate Finance). 

Step 1: Has any of the tax (inc s458) been paid?

No - send form CT250 to the CT Unit in Cumbernauld. If the CT250 is not provided, DMB may be unable to identify the case quickly on their CIIW (Clerical Interest Indicator Worklist) and this could lead to a delay.

Yes - go to step 2.

Step 2: Was all the tax paid (inc S458) on or before the due date?

Yes - you do not need to complete form CT250 as late payment interest will not have accrued. You should make any repayment or reallocation due to the company from COTAX.

No - go to step 3.

Step 3: Has the tax (inc S458) been paid in full prior to the loan (part of the loan) being repaid?

Yes - you do not need to complete form CT250 as late payment interest will have been calculated by COTAX. You should make any repayment or reallocation due to the company from COTAX.

No - send form CT250 to the CT Unit in Cumbernauld using the appropriate [Send] button on the form. If the CT250 is not provided, DMB may be unable to identify the case quickly on their CIIW worklist and this could lead to a delay.