Land and Property Losses
Use the Land and Property Losses window to manage the losses on multiple properties.
Although there are options for both furnished holiday lettings losses (treated as trading losses), and options for all other properties, only options relevant to your client will be active.
Furnished Holiday Lettings
The furnished holiday lettings tab has the loss for the year at the top (obtained from the land and property income schedule). There are then three fields where you can distribute this loss. You need to specify the amount of income offset against capital gains for the year, the amount offset against total income and the amount of loss carried back. The remainder of the loss is entered into the read only field at the bottom automatically. This is the amount offset against income from other properties.
Other Property Income
On this tab all losses from any other property are calculated. You first need to specify the loss brought forward from the previous year. You can enter a figure in directly, or if you have the client's figures from the previous year, clicking the default button will generate this from that year's Current Working Figures. You also need to generate the amount of this years losses that you want to be offset against total income rather than other properties' income. All the other fields are read only