Non-trading loan relationship defecit - carry back

Hi if a UK Limited company whose principal activity is that of rental properties, has made a loss in the year due to interest on BTL loans )ie an non-trade loan relationship defecit) and used some of the this against current year trading profit and current year chargeable gain on disposal can it carry back the remainder against trading profits previously paid tax on? Or can it only carry forward against any taxable charge (capital and or trading) and carry back against non-trading profits only? Alternatively is there a phone number to get specific guidance. The directory was unclear to me.

Hi ,
 

The rules for relieving non-trading (NTLR) deficits are available on our website at CFM32070 - Loan relationships: non-trading deficits: claims for set-off against profits of an earlier period  . This confirms that a NTLR deficit can be offset against any profits in that year, surrendered as group relief, carried back one year against NTLR credits, or carried forward. Thank you .