How to carry back losses on a corporation tax return within Nomisma?

How to carry back losses on a corporation tax return within Nomisma?

To carry back CT600 losses to a previous period, please follow the steps below:

  1. From the Final Accounts dashboard of your client, click ‘CT600 Tax Return’ on the left menu
  1. Go to ‘CT Adjustments’ > ‘Trading Loss’
  1. Click ‘Edit’ on the top right
  1. Enter the loss to be carried back to a previous period in the box ‘Losses Carried Back’
  1. Click ‘Save’ on the top right





  1. Click ‘About this return’ on the left menu and then click ‘About this return’ on the page
  1. Click ‘Edit’ on the top right
  1. Tick box 45 ‘Claim or relief affecting an earlier period’
  1. Click ‘Save’ on the top right



Please note:

Once these entries have been made, you may then submit the current period CT600 tax return to HMRC as usual. This should satisfy HMRC’s requirements, however you may wish to send more information to ensure the claim is processed correctly as well as in a timely manner.

You may write to HMRC with the name of the organisation, details of the losses you wish to carry back and how this will be utilised in the previous period. In addition to posting the letter to HMRC, I would also recommend attaching a copy of the letter to the current period submission.

To attach a copy of the letter on the current CT600 submission, please follow the steps below:

  1. Go to CT600 tax Return > Submit CT600 from the left menu
  1. Click the ‘+New Attachment’ button
  1. Upload the letter as a pdf, add a description, select ‘Other’ from the HMRC Submission Type drop down menu


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