Policy paper
Temporary extension to carry back of trading losses for Corporation Tax and Income Tax
This tax information and impact note is about a temporary extension to carry back of trading losses.
Documents
Details
This measure introduces a temporary extension to the period over which businesses may carry trading losses back for relief against profits of earlier years to get a repayment of tax paid.
Find out more information in the extended loss carry back for businesses guidance note.
Published 3 March 2021