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Contents

Official guidance
Company Taxation Manual

CTM04000 · Corporation Tax: trading losses: general

  • CTM04005 · Computation of loss
  • CTM04020 · Entitlement to relief
  • CTM04050 · Reliefs available
  • CTM04100 · Relief for losses carried forward: summary
  • CTM04105 · Corporation tax: relief for losses carried forward: losses incurred before 1 April 2017
  • CTM04110 · Corporation tax: relief for losses carried forward: losses incurred from 1 April 2017: amount available for carry-forward
  • CTM04115 · Relief for losses carried forward: losses incurred from 1 April 2017: carry-forward against total profits
  • CTM04120 · Relief for losses carried forward: losses incurred from 1 April 2017: carry-forward against profits of the same trade
  • CTM04125 · Relief for losses carried forward: losses incurred from 1 April 2017: subsequent periods
  • CTM04130 · Relief for losses carried forward: losses incurred from 1 April 2017: terminal losses
  • CTM04135 · Relief for losses carried forward: claims
  • CTM04150 · Relief for losses carried forward: finality of figures
  • CTM04200 · Relief for losses carried forward: companies going into partnership
  • CTM04250 · Relief for losses carried forward: inclusion of interest & dividends in trading income
  • CTM04400 · Restriction for government investment written off
  1. Corporation Tax: trading losses: general: contents
  2. Corporation Tax: trading losses: general: reliefs available

CTM04050 | Corporation Tax: trading losses: general: reliefs available

From HM Revenue & Customs · Company Taxation Manual

Reliefs available are

  • carry forward of trading losses against future trading income from the same trade (CTM04100+),

  • set-off of trading losses against total profits of the current and previous accounting periods (CTM04500+),

  • group relief (CTM80100+).

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