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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporation Tax: trading losses: general: reliefs available

  • 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+).