Brought-forward non-trading loan deficits: where to enter them
Short version. Have an unused non-trading loan relationship deficit? Find the right field, understand the claim and avoid confusing it with a trading loss.
On this page
“Where do I input my Brought Forward Non-trading Loan Relationship Deficit?” It is a practical question, and the answer should not require you to search through CT600 box numbers.
The field to look for
In SimpleCompanyTax, go to Step 2, then Tax adjustments, and use Non-trading loan relationship deficits brought forward. Enter your unused qualifying opening balance and review the claim underneath it. Our step-by-step guide explains each entry.
A balance is not the same as a claim
You may have a balance available without wanting to use all of it on this return. The claim control lets you keep the calculated maximum, enter less or enter zero. For accounts covering more than 12 months, the inline splitter shows separate claims for the two Corporation Tax returns.
Check the category before entering the amount
A loan deficit is not the outstanding loan principal, and it does not belong in the trading-loss field. If your earlier computation lists several kinds of losses, use the non-trading loan relationship balance available for this claim. Start with our plain-English explanation of non-trading loan deficits if the terminology is unfamiliar.
Know what the feature supports
This feature is for eligible brought-forward deficits claimed against total profits in box 263, within the supported deductions allowance conditions. It is not a route for box 230 restricted deficits, carry-back or group-relief claims. HMRC’s Company Tax Return guide explains the boxes.
We provide filing software, not tax advice. You supply the qualifying balance and review the claim. Read the filing guide and official HMRC links before using the feature.