COM50133 - Claims / reliefs: loss and non-trading deficits carry-back: trade loss carry-back - leap year (Action Guide)
To deal with a loss carry-back to an AP falling wholly within the previous 12 months when a leap year is involved, consider steps 1 - 4 below.
Change the EDP
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1. |
Use Function PAST (Prepare Full Assessment) to allow the loss carry-back |
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2. |
On screen COT120M alter the EDP (Word 41KB) to the due date for the AP to which you have carried the loss back |
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3. |
Ignore the advisory warning message that appears when you change the EDP |
Remedial Action
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4. |
If you discover an incorrect case after the amendment has been issued telephone the COTAX Business Help Desk(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
