HM Revenue & Customs

Tailor your return 17 - Have you made any income tax losses

If you've made any income tax losses on other taxable income, for example casual earnings or commission, choose 'Yes', otherwise choose'No'.

Do not use this section for income that should be returned in another section of this tax return. For example, self-employed profit and losses should be shown ion the self-employment section.

More information about using losses against other UK income is available in Helpsheet 325 - Other taxable income.