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.

Updates to this page

Published 3 March 2021

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