What this guide covers
Losses can affect more than one tax year, while property summaries preserve figures already sent for a particular period. Treat both as review-and-evidence workflows.
1. Review losses brought forward
Open Losses in Filing and check each amount, source, and tax year. Compare it with prior returns or accountant records before changing an amount held by HMRC.
Open Filing2. Check loss claims and their order
Review the type of claim and the years it affects. Where claims can be ordered, confirm that the sequence reflects how the losses should be used before finalising the year.
Manage losses3. Open a submitted property period
Choose the UK property business and a recent submission in the Property period summary viewer. Check the period dates, rent income, premiums, expenses, and other property income returned by HMRC.
Review property submissions4. Keep changes traceable
Use submission history and supporting records to explain any difference between a property period, the current cashbook, and year-end totals. Do not overwrite a prior figure simply to make totals match.
Read submission historyBefore you move on
- Loss amounts and source years match prior records
- Loss claim types and ordering have been checked
- The correct property business and submitted period were reviewed
- Differences remain supported by an audit trail
Put the guide into practice.
Open the relevant workspace and complete the next step with this guide available in another tab.
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