Policy paper

Extended Loss Carry Back for Businesses

This guidance note is about the rules for the temporary extension of loss carry back for businesses.



The purpose of this guidance note is to explain the new rules for making extended loss carry back claims for companies and unincorporated businesses and to set out the procedure for making such claims.

Find out more information in the Temporary extension to carry back of trading losses for Corporation Tax and Income Tax tax information and impact note.

Published 3 March 2021