Property Losses

The Losses tab consists of two sections, one for UK property losses and one for EEA property losses.

UK Property Losses

Brought forward loss Enter where indicated for each of Other UK Property and Furnished Holiday Let the amount of losses brought forward from the previous tax year
Brought forward loss set off against current year Shows the amount of brought forward loss offset this year
Losses arising in current year Shows the current year losses, as shown at Property Summary on the Details tab
Loss set off against Furnished Holiday Let profits Enter the amount of Other UK Property loss to be set off against Furnished Holiday Let profits. This figure will appear in box 14 on page UKP1 of the SA105.
Loss set off against total income Enter the amount of Other UK Property loss to be set off against total income for the year. This set-off will only be available where the Other UK Property loss has arisen from capital allowances or certain agricultural expenses.
Total losses carried forward Shows the balance of losses, not otherwise utilised, available to be carried forward to the next tax year

EEA Property Losses

Brought forward loss Brought forward loss Enter the amount of EEA Property losses brought forward from the previous tax year
Brought forward loss set off against current year Shows the amount of brought forward loss offset this year Losses arising in current year Shows the current year losses, as shown at Property Summary on the Details tab Total losses carried forward Shows the balance of losses, not otherwise utilised, available to be carried forward to the next tax year
Losses arising in current year Shows the current year losses, as shown at Property Summary on the Details tab
Total losses carried forward Shows the balance of losses, not otherwise utilised, available to be carried forward to the next tax year

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