Accounting for Carried Back Corporation Tax losses

Hello, I have a small business trading filing as a micro entity. In the tax year 21-22, the business made a profit and paid tax. In the year 22-23, for which I am now about to file accounts, it made a loss. I would like to carry the loss back so that I can recover the tax paid in 21-22. Please can you advise: * How should the 21-22 tax repayment be shown in the (micro entity) accounts? Do I have to file and amendment for the 21-22 year (I still just have time) showing tax as 0 and adjusting the P+L and end period BS? This would mean I would also have to change my draft 22-23 filing. Or do I leave the 21-22 return as it is, and show the tax repayment as a credit in the period in which it is received? For the latter, is the credit shown as "Other Income"? * How do I actually claim this credit? Is it automatic? * If I carry back some of the loss, can I still carry forward the remainder to future tax periods, when the business is profitable? Thanks in advance, my filing deadline (and amendment deadline if needed) is 31/12 so a speedy reply would be appreciated.

Hi sbradford50 Bradford,
Companies have to make a claim to carry back a trading loss, guidance on how to make a claim can be found at Work out and claim relief from Corporation Tax trading losses. 
If there is a remaining loss balance following the carry-back, it will be carried forward automatically to later accounting periods. 
HMRC cannot provide advice on how to complete or amend company accounts. If you need help or advice in relation to this, you will need to contact an accountant.
Thank you.