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HMRC internal manual

Self Assessment Manual

Returns: returns work lists: w057 review FSC from return amendment

A work item will be entered on the ‘Review FSC from Return Amendment’ work list for review where a customer submits an online amendment to an individual return for 2008/2009 or later, which includes a claim to carry back losses under TMA1970 Schedule 1B and box 14 or box 15 on the amendment differs from the box 14 or box 15 entry made on the previous version of the return.

The return amendment will continue to be processed but the Freestanding Credit will not be created automatically and the request for relief will require review.

Where the return amendment also included a request for repayment, the repayment request will be inhibited and a work item created on the W030 ‘Inhibited Automatic Repayments’ work list.

Further information on this work list can be found in the section ‘Work management’, subject ‘W057 Review FSC from Return Amendment’ (SAM71161).