I've just had a very illuminating conversation with a complaints manager in an HMRC office.
There is a glitch in the CT system meaning any refund due in respect of a loss carry back, which is nominated elsewhere, in this case us against fees, isn't being recognised. They only because aware of this a month ago.
More interesting was his general lack enthusiasm. Apparently the Director of CT Operations thinks the system works swimmingly, despite anecdotal evidence that not an agent in the country can get through on the phone lines to anything other than the SA Agent lines.
He suggested agents use whatever means necessary to band together to make representations to the Board, as indivuidual complaints are dealt with just as that, individual complaints.
I've just had a quick look to see when the next working together meeting is, and there doesn't appear to be anything