Work out and claim relief from Corporation Tax trading losses

How to use the service

A claim for trading losses forms part of your Company Tax Return. If your claim covers the company’s latest accounting period, then enter ‘0’ in box 155 on form CT600 and put the full amount of the loss in box 780. You should also enter the whole loss, or as much of the loss as you can claim, in box 275 against your total profits. You must do all of the following if the claim includes losses from a later accounting period: enter ‘0’ in box 155 on form CT600 enter the full amount of trading losses arising in this or a later accounting period that you can claim against total profits in box 275 put the amount of the loss arising in this accounting period only in box 780