HM Revenue & Customs

Foreign Income 44 - Total loss brought forward from earlier years

Enter any total unused losses from earlier years that you want to reduce your overall profit or add to your overall loss. This will be the figure from the 'Loss to carry forward to the following year' field of your 6 April 2019 to 5 April 2020 Tax Return, if any of the loss brought forward from earlier years has not previously been reported, you must include details in the 'Any other information' section of your return.