HM Revenue & Customs

Capital Gains Tax 20 - Losses In The Year

Enter the total of any losses made on the disposals of interests in residential property, , after taking into account any relief, claims or elections.

Do not deduct the 'annual exempt amount', you'll get this automatically.

You must include any losses reported on Capital Gains Tax UK Property Disposal returns and Real Time Transaction returns in the year.

Do not include any losses subject to non-resident Capital Gains Tax, these go in the 'Non-resident Capital Gains Tax (NRCGT) on UK property or land and indirect disposals' section.