COM53190 - Claims / reliefs: other reliefs: S458 CTA 2010 (formerly S419(4) ICTA 1988) - postings

The CT600 return includes a box (box 79) for entering the net S455 (formerly S419) charge for the AP. This net charge is posted to the accounting record, and appears in Function VPPD (View Payment and Posting Details) as a separate posting to the CT charge, but within the total tax charge for the period. Example 3 and Example 6 at COM53160 show details of postings.

On the CT600, the S455 liability is added to the CT liability in arriving at the total self assessment to tax, and that will be reflected in payment applications and other COTAX outputs.

For a list of forms relevant to this subject, see COM53011.

For a list of functions to use in particular situations, see COM53012.

For legislation applying to this subject, see COM53013.