CT600 Box 275 Total trading losses of this or a later accounting period

Box 275 'Total trading losses of this or a later accounting period' represents amount of relief that a Company is claiming to set against total profits during the year.

This field is part of 'Deductions and reliefs' section of HMRC's CT600 Version 3 forms.

Enter the total trading losses that you are claiming to set against total profits under S37 CTA 2010.

Box 275 does not represent trading losses incurred during the year. Boxes relating to trading losses arising during the year can be found in CT600 'Losses, deficits and excess amounts' section Box 780 onwards. Brief information is also provided in the CT600 FAQ.

Clicking F1 help key while the cursor is in the box will display notes similar to HMRC's notes.

You can also refer to HMRC's guides and manuals for further information. These can be obtained from HMRC's web site.

Disclaimer: We cannot advise on how you should complete your tax returns or how the taxes are calculated. Information provided here is given without any obligations and we will not accept any claims or liabilities for any damages as a result of you relying on the information given here, if in doubt you must consult the HMRC Online Services Helpdesk on 0300 200 3600 or a professional tax advisor.