Losses this period
Use this tab to identify any losses:
- foregone or no longer available
- surrendered as group relief
Note:
To enter losses in Group relief surrendered, there must be at least one associated company (or one 51% group company during periods between 1 April 2015 and 31 March 2023) excluding this company entered at Return information.
Losses b/f
If this is the first period for the company in Sage Corporation Tax, then enter the amount of losses brought forward. Losses for subsequent periods are brought forward from the preceding period.
You should also use this tab to enter details of losses:
- foregone
- relieved against other income and gains or no longer available
- transferred in
- surplus qualifying charitable donations and any surrendered as group relief
- Losses transferred out
- Losses extinguished on cessation
Note:
To enter losses in Less: Qualifying charitable donations surrendered as group relief, there must be at least one associated company (or one 51% group company during periods between 1 April 2015 and 31 March 2023) excluding this company entered at Return information.