HM Revenue & Customs

Partnership Full 10 - Losses brought forward from earlier years set-off against this year's profit

You may deduct from the amount of adjusted profit, any losses for the tax year 6 April 2019 to 5 April 2020 or earlier years which you claimed to carry forward against later profits from the same partnership. The maximum amount you can enter is the adjusted profit figure from the 'Adjusted profit for 6 April 2020 to 5 April 2021' box.