Will Clarke
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Losses in the year (Q27 on SA108)
In the notes for Q27 on SA108 (losses in the year), it says: ‘This figure will be after taking into account the effect of any relief, claims or elections’ Does the £6k (for 2023-2024) annual exemption come under this? For example, if my losses in the year were £2k, can I add on the £6k annual exemption and write £8k for Q27? Thanks.