COM50093 - Claims / reliefs: loss and non-trading deficits carry-back: clerical interest indicator (Action Guide)
To check if the Clerical Interest Indicator (CII (Word 32KB)) is set or to set it manually, consider steps 1 - 2 below.
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Before you make or amend the assessment(s) |
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2. |
If CII is not set |
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Note: Once an interest charge has been raised you cannot unset this signal |

