Interest: how interest is calculated: forms
The following forms are relevant to charging credit or debit interest clerically.
|AZ44||The CT Unit Cumbernauld form to obtain authority to discharge interest.|
|AZ63||Debt Management Office form to obtain authority to discharge interest.|
|CT250(P)||CT responsible office notification to the CT Unit Cumbernauld where COTAX is unable to handle the interest consequences of:|
- a relief displaced as a result of a carryback or
- a claim under S458 CTA 2010 that the loan to a participator has been repaid (or partly repaid) on or after 1 April 2010 or under S419(4) ICTA 1988 where the repayment was before 1 April 2010.
It is an eform available in SEES. If the [Send] button doesn’t work, email the completed form to CT Unit, CT Ops Enquiry (DMB).
|See COM53300 for guidance on when to complete a CT250(P).|
|onlineforms/OLO2 complaint submission||Submission form used in the CT Unit Cumbernauld and Debt Management Offices to refer a case to the Interest Review Unit.|