I have recently had two occasions where a company has made a loss in the current year and a claim is made to carry the loss back to the previous year - box 45 marked on CT600 Claim affecting earlier year, bank account details provided for repayment to be paid to, and part B2 Trade Losses on the computation says "Relieved in Previous Period - CTA 2010 s37(3)(b)" and shows the amount of the loss to be carried back.
The return and computation has been submitted to HMRC, submission accepted, then the client does not receive the repayment. On chasing it up with HMRC in both cases they have been referred to technical officers and they have stated that the return and computation does not make it clear enough that there is a claim for relief in the previous period and no action has been taken on the gounds that the computation does not specify a loss carry back claim.
Our counter argument is that the computations provided by Sage are pre-agreed formats with HMRC but apparently when the technical officer has decreed the claim in computation is inadequate the only recourse is to write to HMRC.
Extremely frustrating and I wonder if anyone else has come across this issue and how they have resolved the issue.
