Calculator T2 · time limits

Loss claim deadline calculator

Choose the tax year in which the loss arose. You’ll see each time limit that could apply, as a date, and how long is left from today (1 November 2026).

Tax year the loss arose For a sale or other disposal, this is the tax year of the disposal. For a business, the tax year whose profits or losses you’re working out.

Limited company? Accounting period end date Shows the time limit for setting a trading loss against the company’s profits of the same period or carrying it back (CTA 2010 s37).

The common time limits

Capital loss claim	4 years after the tax year
Sideways / early years relief	31 Jan + 1 year
Amend a return	12 months after 31 Jan
Company loss (s37)	2 years after the period

Choose a tax year to turn these into dates.

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