Policy paper: Extended Loss Carry Back for Businesses

Chapter 1 has been updated with information about claiming the one-year carry back.

The requirements for submitting Loss carry-back allocation statements have been updated.

The Information about rules for Extended loss carry back claims has been updated.

This guidance note has been updated at the extend loss carry back section to include how to make a de minimis claim.

HMRC will give an update shortly on the preferred method for making a de minimis claim.

In Chapter 3, the sub-section on Amended company tax returns has been amended to say you do not need to submit an amended company tax return for claims for the accounting periods covered by the extended relief

This page has been updated with information on making claims for companies.

First published.