Partnership Full/Short 09 - Loss from this tax year set-off against other income for the tax year 6 April 2020 to 5 April 2021

You can claim relief for the tax year 6 April 2020 to 5 April 2021 loss by reducing your other taxable income for 6 April 2020 to 5 April 2021. Enter the amount you are claiming to offset in this box. The loss you claim will usually be the whole of the loss, but your total income minus deductions cannot be reduced below zero. So, the figure you put in this box should be no higher than your total income minus deductions. If you have already made a claim for relief against income of 6 April 2020 to 5 April 2021, you should still include the loss in this box and provide details in the 'Any other information' box.

If you want, you may claim any remaining loss (or if your taxable income is nil, the loss) by reducing your capital gain for the tax year 6 April 2020 to 5 April 2021. Enter the loss you are claiming to offset in the 'Income losses of 2020 to 2021 set against gains' box in the Capital gains summary of losses section of the return.