HM Revenue & Customs

Loss to carry forward to following year including unused losses brought forward

If there is a balancing loss to be brought forward ('Loss brought forward used against this year's profit' less 'Adjusted profit for the year'), this will be included here. If you entered a profit previously there are no losses to carry forward.

If your loss is higher than your profit, provide the remaining losses available to carry forward in the any other information for other property income.