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Losses carried back to a previous period

AndreaMcAndreaMc MAAT, AAT Licensed Accountant Posts: 21
A client of mine is in the process of winding up the business. This year they have made a loss but paid corporation tax previously. I am offsetting the loss to the last period. I am ok doing this on the CT600, however with regard to the accounting treatment would i put a journal in at the YE crediting P&L Corp tax with refund tax amount, Debiting liabilities corporation tax? As this is the reversal of the original transaction, i dont know if im over thinking this but apart of me thinks that this should show as debtor rather than a creditor to the statutory accounts. or have i got this completely wrong?
Please help!!!
Thanks in advance
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