HM Revenue & Customs

Self Employed short 34 - Loss brought forward from earlier years set-off against 6 April 2020 to 5 April 2021 profits

Include the amount of any losses you sustained in this business in the tax year 6 April 2019 to 5 April 2020 and earlier years which you have not yet used, to be set-off against the 6 April 2020 to 5 April 2021 profits.