Before reading this example, refresh the note concerning examples at CTM04900, which sets out the key assumptions made.

If there are carried-forward losses that can be used in the straddling accounting period, it is necessary to apportion profits, losses and deductions into the two pre- and post-1 April 2017 periods in order to calculate the amount of losses that may be allowed in the straddling period overall, and the amount of any pre- and post-1 April 2017 losses available to carry forward from that accounting period.


In its accounting period from 1 January 2017 to 31 December 2017, Company D has:

Non-trade profits of £2,500,000,

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