Losses of trades carried on wholly or partly in the UK accumulated over several tax years.

Hi, I have put the amount of the loss arising in this accounting period only in box 780 on the CT600... this will ensure that it is available for use against profits in subsequent years. I did the same last year, obviously for a different amount. Do I have to record the running total of losses available to be claimed in subsequent years anywhere on the CT600 or elsewhere online or do I just have to keep a record myself . Presumably HMRC have kept a record of the accumulated total losses over different tax years, is it available somewhere ?

Thank you for your query. Your computations for each Accounting Period should include a detailed calculation of losses, deficits and excess amounts.

Please see The Company Tax Return guide.