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HM Revenue & Customs

Income tax losses 01 - Earlier years' losses

Income tax losses from your other UK income cannot be set against all the types of income in the 'Other income' section of your Tax Return.

For example, you cannot set losses against annual payments. If you need more information you can contact HMRC.

Enter in this field the amount of any loss brought forward to be set against your 'Other UK income' for the tax year 6 April 2020 to 5 April 2021.