How to claim additional losses after mistake in CT return

How to claim additional losses after mistake in...

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I have a query relating to the carry forward of losses in a company where the time limit has elapsed for submitting an amended return.  The original corporation tax return was submitted using provisional accounts for the year ended 31 August 2011.  However the accounts have now been revised and the adjustments give rise to additional section 455 tax payable, however the tax loss has increased substantially.  Had this error resulted in an overpayment, say for example if a larger loss had been carried forward less tax would have been paid, overpayment relief would be claimed.  In this scenario as the losses carried forward have not been utilised there is no such overpayment and I am unsure in practice how the revised tax loss to carry forward is communicated and agreed with HMRC. 

Is it sufficient to write to HMRC and explain the mistakes and the implications of additional s455 tax due and increased carried forward losses?  Or is there a different process which should be followed?

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