I am completing a CT600 using HMRC's software for my client, a small property management company.
In most of the preceding years, the company has been treated as "dormant" for corporation tax purposes as it was either loss-making or had a corporation tax liability of under £100 in each year. Last year, the company had fewer expenses than normal so made enough profit that corporation tax was payable, and a return was duly completed and the tax paid.
This year, the company is again loss making. Although it would fulfil the conditions for dormancy, I would like to use the trading loss to carry back to the previous period to offset some of the profit last year, and obtain a rebate of some of the corporation tax paid, so I do not intend to apply for dormancy this year but will compete a tax return.
On the online CT600 Computations service, I have stated how much of the loss I would like to carry back to the previous period. However, there is nowhere on the form to indicate which year the claim will be applied to.
On the CT600 itself, it does not make any mention of the claim for carry-back loss relief to the prior year.
I have telephoned the corporation tax office for my client, but they do not know the answer (i.e. they are unable to tell me how to make a claim for carry-back loss relief!) and have referred me to their technical department for a call back within 2 days... I'd quite like to get this one finished today (I only work one day a week and this is it!) so I wondered if anyone knew the answer.