Partnership Full 20 - Loss for the tax year 6 April 2019 to 5 April 2020 set-off against other income for the tax year 6 April 2020 to 5 April 2021

You can only set off a loss for this tax year against your income if the loss:

• on your rental business is from agricultural expenses
• is from certain claims to capital allowances

The amount of tax relief you claim against your total income may be restricted or limited.

Put the total amount you want to set off, including any loss brought forward from last year that relates to agricultural expenses or capital allowances, in this box.