CT600 losses b/fwd and deductions allowance

A company that is not a member of a group has £100k losses b/fwd (after 01/04/17) to offset a £50k profit YE 31/12/23. I understand that the CT600/computations must refer to the Deductions Allowance to offset this in full and avoid a potential 50% restriction even though the losses are well below the £5m Deductions Allowance. Please confirm how this should be entered on the CT600 or elsewhere or it's is just a case of adding specific wording to the tax comp. If the later please provide suitable example wording.

Hi,
There is a restriction on the total amount of some types of carried forward loss that you can use against your profits. 
To find out more about the restrictions to carry forward trading losses and the restriction to property business losses and how to record these on form CT600 please refer to: 
Carry forward Corporation Tax losses
Thank you

This is a good question from Tarek220371 & I'm not sure it has been answered. If a company has post-April 2017 trading losses, and it wants to use these to offset profits of the same trade in a future period, HMRC's online tax return software only allows 50% of the taxable profits of the year to be offset by trading losse b/fwd. Please confirm how the Deductions Allowance can be claimed in HMRC's online return. Thanks

Hi David,
We can not advise you why you cannot use the losses, there are several reasons this might be such as, type of income or type of business.
Some types will need to use third party software to have access to all losses .
Please review guidance below to see if your eligible for losses.
CTM04000 - Corporation Tax: trading losses: general: contents
If you still require assistance please seek help from an accountant.
Thank you.