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Temporary extension to carry back of trading losses for Corporation Tax and Income Tax

This tax information and impact note is about a temporary extension to carry back of trading losses.

Last fetched 04 May 2026 · gov.uk

Documents

Temporary extension to carry back of trading losses for Corporation Tax and Income Tax

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

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