Loan relationships summary

This summarises all Trading loan relationships and all Non-trading loan relationships and Analysis by activity shows the Non-trading loan relationships for each activity.

UK property business: relief for income tax losses brought forward is only shown if Non-UK resident company landlord at UK Property business is selected.

Net non-trading credits (as above) shows the Non-trading loan relationships for the UK property business.

Income tax losses b/f and relieved this period shows the amount entered at Relieved in this period: Net non-trading credits on loan relationships at Income Tax Losses B/F.

Taxable non-trading credits shows the taxable amount of non-trading credits after relief for Income tax losses brought forward.