site Object
(
    [id] => ukaatoal
    [siteArray] => Array
        (
            [id] => ukaatoal
            [name] => Tips & Advice Business Database
            [url] => businessdatabase.indicator-flm.co.uk
            [folder] => 
            [query] => nl in ('UKTACDAL','UKTABMAL','UKTAENAL','UKTAHSAL','UKTAITAL','UKTAPSAL','UKTATXAL','UKTAVAAL','UKPPPSAL','UKPPPRAL','UKTPTPAL')
            [artnl] => nl
            [cookiedom] => indicator-flm.co.uk
            [locale] => en_GB.utf-8
            [dictionary] => default_english
            [dzquery] => na
            [bymailid] => na
            [csemail] => customer.services@indicator-flm.co.uk
            [comurl] => www.tipsandadvice-businessdatabase.co.uk
            [gaid] => 0aecf2e1-89c1-466c-b5e2-c194ac507d5d
            [edimail] => c.chauca@indicator.es,eleanor.morris@indicator-flm.co.uk,sue.hart@indicator-flm.co.uk
            [hasdz] => 
            [hasisearch] => 
            [haslib] => 1
            [hasdup] => 1
            [topinterval] => 60
            [bossappend] => 
            [nrofpages] => 08
            [enable] => 1
            [orderfrom] => orderuk@indicator-flm.co.uk
            [kt_user] => webservice
            [kt_password] => paChac4v
            [folder_id] => 6828
            [maintenance] => 
            [commonid] => ukaatoal
            [thematization] => 
            [dev_url] => aav5test.indicator-flm.co.uk
            [dev_folder] => 
            [language] => EN
            [country] => uk
            [ds] => 
            [solr_query] => UKTACDAL,UKTABMAL,UKTAENAL,UKTAHSAL,UKTAITAL,UKTAPSAL,UKTATXAL,UKTAVAAL,UKPPPSAL,UKPPPRAL,UKTPTPAL
            [alternative_ids] => Array
                (
                )

        )

    [ezineArray] => Array
        (
        )

    [fcfArray] => Array
        (
        )

    [promArray] => Array
        (
        )

    [_sitePropArray] => Array
        (
        )

    [_siteReplArray] => Array
        (
        )

    [addressArray] => Array
        (
            [publishing_director] => Duncan Callow
            [publishing_director_phone] => 01233 653507
            [fax] => (01233) 647100
            [registration_number] => 3599719
            [email] => subscriptions@indicator-flm.co.uk
            [commonwebsite] => www.indicator-flm.co.uk
            [street_house] => Calgarth House
            [loyalty_mail] => online.support@indicator-flm.co.uk
            [loyalty_fax] => (01233) 647100
            [essentials_template] => <div align=&quot;right&quot; >
       <p><span style=&quot;font-size: 10px;&quot;>
  <strong>Indicator - FL Memo Ltd</strong><br />
         Tel: (01233) 653500. Fax: (01233) 647100<br />
         <a style=&quot;text-decoration:underline;&quot; href=&quot;mailto:customer.services@indicator-flm.co.uk&quot;>customer.services@indicator-flm.co.uk</a><br /> <a  style=&quot;text-decoration:underline;&quot; href=&quot;www.indicator-flm.co.uk&quot;>www.indicator-flm.co.uk</a><br /><br />
         Calgarth House<br />
         39-41 Bank Street<br />
         Ashford, Kent TN23 1DQ<br />
         <br />
         VAT GB 726 598 394<br /> 
         Registered in England<br />
         Company Registration No. 3599719</span></p>
</div>
            [loyalty_first_name] => Gemma
            [socialtitle_cp] => 
            [ls_template] => <div align=&quot;center&quot;>
				<span  style=&quot;font-size: 10px; font-family: Verdana, Arial, Helvetica, sans-serif; color:#666666&quot;> Indicator - FL Memo<br />
Telephone: (01233) 653500. Fax: (01233) 647100<br />
                    <a class=&quot;footer&quot; style=&quot;color:#666666; text-decoration:underline;&quot; href=&quot;mailto:customer.services@indicator-flm.co.uk&quot;><font color=&quot;#666666&quot;>customer.services@indicator-flm.co.uk</font></a> - <a class=&quot;footer&quot;  style=&quot;color:#666666; text-decoration:underline;&quot; href=&quot;http://www.indicator-flm.co.uk&quot;><font color=&quot;#666666&quot;>www.indicator-flm.co.uk</font></a><br />
                    Calgarth House, 39-41 Bank Street, Ashford, Kent TN23 1DQ<br /></span>
      <span style=&quot;font-size: 8px; font:Verdana, Arial, Helvetica, sans-serif; line-height:20px; text-align: center;color: #666666; &quot;>VAT GB 726 598 394. Registered in England. Company Registration No. 3599719</span>  	</div>
            [telephone_number] => (01233) 653500
            [lastname_cp] => 
            [city_county] => Kent TN23 1DQ
            [country] => United Kingdom
            [website1] => www.indicator-flm.co.uk
            [loyalty_agent] => Gemma Rump
            [loyalty_phone] => (01233) 438022
            [city] => Ashford
            [webshop] => http://www.indicator-flm.co.uk
            [loyalty_time] => &lt;strong&gt;Contact online support for any issues relating to the use of this online solution&lt;/strong&gt;, for example logging in, using the search facility, understanding how the resources differ, how to save content, etc. &lt;br /&gt;
If you have a &lt;strong&gt;technical question&lt;/strong&gt; about &lt;strong&gt;content&lt;/strong&gt;, please contact our &lt;strong&gt;dedicated Helpline&lt;/strong&gt;.&lt;br /&gt;
Mariam, your online support, can be &lt;strong&gt;contacted during normal business hours&lt;/strong&gt;: 
            [vat_name] => VAT
            [vat_value] => GB 726 598 394
            [website2] => www.flmemo.co.uk
            [emailcs] => customer.services@indicator-flm.co.uk
            [fax_number] => (01233) 647100
            [street_number] => 39-41
            [street_name] => Bank Street
            [loyalty_mail_from] => Gemma Rump - Online support 
            [company_name] =>  Indicator - FL Memo Ltd
        )

    [_contribArray] => Array
        (
        )

    [decodeAddresscharacters] => 1
    [isDevSite] => 
)
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<meta http-equiv="X-UA-Compatible" content="IE=10; IE=9; IE=8; IE=7; IE=EDGE" />
<title>Pre-incorporation losses claim - Dealings with HMRC - Tips &amp; Advice Business Database</title>
<link rel="canonical" href="https://www.mytipsandadvice.co.uk/" />
<link rel="stylesheet" href="/css/960/reset.css" type="text/css" />
<link rel="stylesheet" href="/css/960/text.css" type="text/css" />
<link rel="stylesheet" href="/css/960/960.css" type="text/css" media="screen"/>
<link rel="stylesheet" type="text/css" href="/css/menubar.css"  media="screen"/>
<link rel="stylesheet" type="text/css" href="/css/print.css"  media="print"/>
<link rel="stylesheet" href="/css/structure.css" type="text/css" media="screen" />
<link rel="stylesheet" href="/css/uk/ukaatoal.css" type="text/css" />
<!--[if lt IE 8]>
	<link rel="stylesheet" type="text/css" href="/css/ie7.css">
<![endif]-->
<!--[if IE]>
	<link rel="stylesheet" type="text/css" href="/css/ie8.css">
<![endif]-->
<script type="text/javascript" src="//ajax.googleapis.com/ajax/libs/jquery/1.7.2/jquery.min.js"></script>
<script type="text/javascript" src="//ajax.googleapis.com/ajax/libs/jqueryui/1.8.18/jquery-ui.min.js"></script>
<script type="text/javascript" src="https://d3sxy2z0ijo7zx.cloudfront.net/js/jquery.cookie.js"></script>
<script type="text/javascript" src="/js/main.js?lang=uk"></script>
    <script type="text/javascript" src="https://s3-eu-west-1.amazonaws.com/cdn.indicator.com/js/indicookiepolicy.js"></script>
    <script type="text/javascript">
        /**/
        (function ($) {
            $(document).ready(function () {
                var data = {
                    'cookie': {
                        'path': '/'
                    },
                    'banner': {
                        'title': myIndi.language.cookie.title,
                        'body': myIndi.language.cookie.text,
                        'button': myIndi.language.cookie.button
                    }
                };
                /**/
                new IndiCookiePolicy(data);
            });
        })(jQuery);
        /**/
    </script>
<link rel="shortcut icon" href="/images/general/ico/favicon.ico" type="image/x-icon" /> 
</head>
<body id="doc_document" >
	<div id="wrapper" class="container_16">
				<div id="page_header" class="grid_16">
			<div class="grid_10 alpha"><a href="/" class="logo"><img src="/images/uk/general/logo.gif" alt="tipsandadvice-businessdatabase.co.uk" /></a></div><div class="grid_6 omega"><div id="headerPromo"><a href="/subscribe"><img src="/images/uk/general/header_promo.gif" alt="promo"/></a></div><ul class="header_tabs"><li class="roundBigTop"><span><a href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/pre_incorporation_losses_claim/models/doc-kt_54728_368337_368338?cookieChecked=1">Login</a></span></li><li class="header_tab_login roundBigTop"><span><a class="subscribe" href="/subscribe">Subscribe</a></span></li></ul></div><div class="clear"></div>		</div>
		<div class="clear"></div>
		<div id="page_nav" class="grid_16">
			<div class="header_menu roundSmall"><div class="floatLeft"><ul id="topnav"><li><a href="/"><img src="/images/general/ico/home.gif" alt="Home"/></a></li><li class="bad "><a href="/business_advice_directory/articles">Business Advice Directory</a></li><li class="kdc "><a href="/key_business_data/livebook/">Key Business Data</a></li><li class="dfb "><a href="/documents_for_business/models">Documents for Business</a></li></ul></div><div class="floatRight"><form id="qSrch" name="qSrch" action="/search" method="get"><div class="floatLeft"><input type="text" id="q" name="q" class="txt_search" title="Enter Keyword(s)" value="Enter Keyword(s)" /></div><div class="floatLeft"><input type="submit" id="qSbmt" class="bt_search" value="Search" /></div><a href="#" id="gen_adv_search" class="lnk_adv_search gsearch_color floatLeft">Advanced Search</a><div class="clear"></div></form></div><div class="clear"></div></div>


<script type="text/javascript">
/* <![CDATA[ */


(function () {
	var defaultText = 'Enter Keyword(s)';
	
	var fnFocus = function (el) {
		if ($.trim(el.val()) == defaultText)
			el.val('');
	};
	
	$("#q").focus(function (e) {
		fnFocus($(this));
	});
	$("#q").blur(function (e) {
		if ($.trim($(this).val()) == '')
			$(this).val(defaultText);
	});
	$("#qSrch").submit(function (e) {
		fnFocus($("#q"));
	});
})();

$(document).ready(function () {
	var mbox = $('#genwmodsearch');
	var options = {
		autoOpen: false,
		modal:true,
		draggable: false,
		height: 'auto',
		width: 850,
		position: ['center', 'center'],
		resizable: false
	};
	
	mbox.dialog(options);

	$('#gen_adv_search').click(function (e) {
		mbox.dialog('open');
		e.preventDefault();
	});
	
	$('#genwmodclose').click(function (e) {
		mbox.dialog('close');
		e.preventDefault();
	});
	
	var startDate = new Date(1990, 0, 1);
	var currentDate = new Date();

	var auxsd = '';
	var auxed = '';

	
	$('#genwsearchafter').datepicker({
		dateFormat: "yy-mm-dd",
		defaultDate: (auxsd == '') ? startDate : auxsd,
		minDate: startDate,
		maxDate: "+0d",
		changeYear: true,
		yearRange: startDate.getFullYear() + ':' + currentDate.getFullYear(),
		onSelect: function(dateText, inst) {$('#gensd').val(dateText);}
	});
	$('#genwsearchbefore').datepicker({
		dateFormat: "yy-mm-dd",
		defaultDate: (auxed == '') ? currentDate : auxed,
		minDate: startDate,
		maxDate: "+0d",
		changeYear: true,
		yearRange: startDate.getFullYear() + ':' + currentDate.getFullYear(),
		onSelect: function(dateText, inst) {$('#gened').val(dateText);}
	});
	$('#advsrch_clear').click(function (e) {
		$('.adv_hsearch_mod_int input[type="text"]').val('');
		$('.adv_hsearch_mod_int input[type="checkbox"]').prop('checked', false);
		$('#genorder1').prop('checked', true);
		$('#genwsearchafter').datepicker('setDate', startDate);
		$('#genwsearchbefore').datepicker('setDate', currentDate);
		e.preventDefault();
	})
});

/* ]]> */
</script>
		</div>
		<div class="clear"></div>
        <div class="grid_16 breadcrumb">
        	
        	You are here: <a href="/">Home</a> &raquo; 
                        	                	                    
					                                	                    
					                                	                    
					                    	<a href="/documents_for_business/models/f-6829">Documents for Business</a> &raquo; 
                                    	                	                    
					                    	<a href="/documents_for_business/tax_and_business/models/f-7353">Tax and Business</a> &raquo; 
                                    	                	                    
					                                	                    
					                    	<a href="/documents_for_business/tax_and_business/company_tax/models/f-7355">Company tax</a> &raquo; 
                                    	                	                    
					                                	                    
					                                	                    
					                                	                    
					                                	                    
					                                	                    
					                    	<a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/models/f-54728">Dealings with HMRC</a> &raquo;
                        
                        
                        
                        
            <span>Pre-incorporation losses claim</span>
		</div>
		<div class="grid_16 dfb_hp">
        	<div class="grid_4 alpha">
			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow dfb_nav_path">&raquo; Company tax</a><ul><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/administration/models/f-396656">&raquo; Administration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/capital_allowances/models/f-416178">&raquo; Capital allowances</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/capital_gains_tax/models/f-62037">&raquo; Capital gains tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/company_cars_and_vans/models/f-7372">&raquo; Company cars and vans</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/company_tax/models/f-428895">&raquo; Company tax</a></li><li ><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/models/f-54728">&raquo; Dealings with HMRC</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/models/f-7370">&raquo; Employee benefits and expenses</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/models/f-7369">&raquo; Employee remuneration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employment_tax/models/f-428897">&raquo; Employment tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/inheritance_tax/models/f-62038">&raquo; Inheritance tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/other_tax_documents/models/f-428898">&raquo; Other tax documents</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/profit_extraction/models/f-7368">&raquo; Profit extraction</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/property_and_rental_income/models/f-7376">&raquo; Property and rental income</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/status/models/f-7375">&raquo; Status</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/tax_management_enquiries_and_penalties/models/f-428900">&raquo; Tax management enquiries and penalties</a></li><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/vat/models/f-7373">&raquo; VAT</a></li></ul></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow">Personal tax</a></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
            <div class="grid_12 omega">
            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Pre-incorporation losses claim</span></h1><div style="margin-top:5.65pt; margin-bottom:5.65pt; border-bottom:1pt solid #000000; clear:both"><p class="Introsubtitle" style="margin-top:0pt; margin-bottom:0pt; text-align:center; border-bottom-style:none; padding-bottom:5.65pt"><span style="t; font-variant:normal; letter-spacing:normal">If</span><span style="t; font-variant:normal; letter-spacing:normal"> a</span><span style="t; font-variant:normal; letter-spacing:normal">n unincorpor</span><span style="t; font-variant:normal; letter-spacing:normal">ated business is transferred to a company</span><span style="t; font-variant:normal; letter-spacing:normal"> and</span><span style="t; font-variant:normal; letter-spacing:normal"> at the time</span><span style="t; font-variant:normal; letter-spacing:normal"> it</span><span style="t; font-variant:normal; letter-spacing:normal"> </span><span style="t; font-variant:normal; letter-spacing:normal">has</span><span style="t; font-variant:normal; letter-spacing:normal"> </span><span style="t; font-variant:normal; letter-spacing:normal">losses</span><span style="t; font-variant:normal; letter-spacing:normal">,</span><span style="t; font-variant:normal; letter-spacing:normal"> the</span><span style="t; font-variant:normal; letter-spacing:normal"> business</span><span style="t; font-variant:normal; letter-spacing:normal"> own</span><span style="t; font-variant:normal; letter-spacing:normal">er </span><span style="t; font-variant:normal; letter-spacing:normal">can</span><span style="t; font-variant:normal; letter-spacing:normal">, subject to conditions,</span><span style="t; font-variant:normal; letter-spacing:normal"> </span><span style="t; font-variant:normal; letter-spacing:normal">c</span><span style="t; font-variant:normal; letter-spacing:normal">laim relief</span><span style="t; font-variant:normal; letter-spacing:normal"> for them against income </span><span style="t; font-variant:normal; letter-spacing:normal">they</span><span style="t; font-variant:normal; letter-spacing:normal"> receive from the company. </span></p><p class="Introsubtitle" style="margin-top:0pt; margin-bottom:0pt; text-align:center; border-bottom-style:none; padding-bottom:5.65pt"><span> </span><span> </span></p><p class="Introsubtitle" style="margin-top:0pt; margin-bottom:0pt; border-bottom-style:none"><span style="letter-spacing:normal">Incorporation</span></p></div><p class="Introbody"><span>Losses made by an unincorporated business </span><span>is </span><span>used </span><span>to </span><span>reduce </span><span>tax payable on </span><span>past or future profits of the business </span><span>or </span><span>other income</span><span> of the business owner. </span><span>W</span><span>here </span><span>a</span><span> business is transfer</span><span>ed</span><span> to a company </span><span>any unused </span><span>losses </span><span>cannot be</span><span> transferred with it</span><span>. </span><span>However, </span><span>tax relief for them might still </span><span>be </span><span>possible</span><span> by making a</span><span> </span><span>s</span><span>pecial</span><span> loss </span><span>claim</span></p><p class="Introsubtitle" style="padding-bottom:0pt"><span>Derived income</span></p><p class="Introbody"><span style="letter-spacing:normal">The </span><span style="letter-spacing:normal">owner of </span><span style="letter-spacing:normal">unincorporate</span><span style="letter-spacing:normal">d </span><span style="letter-spacing:normal">busin</span><span style="letter-spacing:normal">ess </span><span style="letter-spacing:normal">can make a claim under </span><span style="font-weight:bold; letter-spacing:normal">s.86 Income Tax Act</span><span style="font-weight:bold; letter-spacing:normal"> 2007</span><span style="font-weight:bold; letter-spacing:normal"> </span><span style="letter-spacing:normal">for </span><span style="letter-spacing:normal">tax </span><span style="letter-spacing:normal">relief for </span><span style="letter-spacing:normal">the </span><span style="letter-spacing:normal"> losses, and </span><span>income </span><span>they </span><span>derive</span><span> from the company, </span><span>e.g. </span><span> as salary</span><span> and</span><span> dividends. </span></p><p class="Introbody"><span>For s.86</span><span> to apply, </span><span>the </span><span>individual </span><span>who transferred t</span><span>he business</span><span> (or in the case of a partner, th</span><span>eir share of it) </span><span>must have </span><span>received payment </span><span>only </span><span>in the form of</span><span> shares in the new company, and the company</span><span> must carry o</span><span>n the same trade</span><span> as the business transferred</span><span>. </span><span style="letter-spacing:normal">Use our </span><span style="font-weight:bold; letter-spacing:normal">Pre-incorporation Loss</span><span style="font-weight:bold; letter-spacing:normal">es</span><span style="font-weight:bold; letter-spacing:normal"> Claim</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">to claim </span><span style="letter-spacing:normal">relief under s.86</span><span style="letter-spacing:normal">.</span></p><p class="Introsubtitle" style="padding-bottom:0pt"><span>Timing</span></p><p class="Introbody"><span>A claim for s.</span><span>86 loss relief must be made </span><span>no later than</span><span> </span><span>four years </span><span>from </span><span>the end of the tax year </span><span>for w</span><span>hich the relief is claimed</span><span>. </span></p><p><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/337/368337.png" alt="Pre-incorporation losses claim" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/pre_incorporation_losses_claim/models/doc-kt_54728_368337_368338" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">09.10.2018</span><div class="clear"></div><div><strong>File size:</strong> 20.19K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/claim_to_carry_back_company_trading_loss/models/doc-kt_54728_368318_368319">Claim to carry back company trading loss</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/company_terminal_loss_relief_claim/models/doc-kt_54728_370691_370692">Company terminal loss relief claim</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_to_disapply_incorporation_relief/models/doc-kt_54728_253712_253707">Election to disapply incorporation relief</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/intangible_assets_rollover_relief_claim/models/doc-kt_54728_318335_318325">Intangible assets rollover relief claim</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/election_for_business_asset_disposal_relief_to_apply_to_qcbs/models/doc-kt_54728_252572_252566">Election for business asset disposal relief to apply to QCBs</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/models/f-54728">More...</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/337/368337.png" alt="Pre-incorporation losses claim" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/pre_incorporation_losses_claim/models/doc-kt_54728_368337_368338">Document introduction</a></li><li class="docx"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/pre_incorporation_losses_claim/models/doc-kt_54728_368337_368338">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/pre_incorporation_losses_claim/models/doc-kt_54728_368337_368338">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/pre_incorporation_losses_claim/models/doc-kt_54728_368337_368338">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

<script type="text/javascript">
/* <![CDATA[ */
$(document).ready(function () {
	var box = $('#ctaltdownload');
	var options = {
		autoOpen: false,
		modal:true,
		draggable: false,
		height: 'auto',
		width: 600,
		resizable: false
	};

	box.dialog(options);

	$('#altdownload').click(function (e) {
		box.dialog('open');
		e.preventDefault();
	});

	$('#altdownloadclose').click(function (e) {
		box.dialog('close');
		e.preventDefault();
	});

	
});
/* ]]> */
</script>

            </div>
            <div class="clear"></div>
        </div>
	</div>
							
			<div id="genwmodsearch" class="adv_hsearch roundBig" style="display:none"><div class="adv_hsearch_left gen_hsearch_left floatLeft gsearch_color">Search all items in entire site</div><div class="floatRight"><a href="#" id="genwmodclose" title="Close" class="close">X</a></div><div class="clear"></div><div id="gen_hsearch_adv" class="adv_hsearch_mod_int"><fieldset><legend>Search item that has...</legend><form name="frmAdvSearch" method="get" action="/search"><label for="genmodsearch1" class="floatLeft"><strong>all</strong> these words:</label><input type="text" name="q" id="genmodsearch1" value="" class="formField floatLeft" /><div class="clear"></div><label for="genmodsearch2" class="floatLeft">this <strong>exact</strong> wording or phrase:</label><input type="text" name="exq" id="genmodsearch2" value="" class="formField" /><label for="genmodsearch31" class="floatLeft"><strong>one or more</strong> of these words:</label><div class="floatLeft advmodsearchwords"><input type="text" name="wq[]" id="genmodsearch31" value="" class="formField floatLeft" /><span class="floatLeft"> OR </span><input type="text" name="wq[]" id="genmodsearch32" value="" class="formField floatLeft" /><span class="floatLeft"> OR </span><input type="text" name="wq[]" id="genmodsearch33" value="" class="formField floatLeft" /></div><div class="clear"></div><label for="genmodsearch4" class="floatLeft">any of these <strong>unwanted words</strong>:</label><input type="text" name="uwq" id="genmodsearch4" value="" class="formField" /><span class="floatLeft advresourcesleft">In these <strong>resources</strong>:</span><div class="floatLeft advresources"><div><input type="checkbox" id="search7031" name="fcat[]" value="7031" /><label id="lsearch7031" for="search7031">Business Advice Directory</label></div><div><input type="checkbox" id="search7032" name="fcat[]" value="7032" /><label id="lsearch7032" for="search7032">Key Business Data</label></div><div><input type="checkbox" id="search6829" name="fcat[]" value="6829" /><label id="lsearch6829" for="search6829">Documents for Business</label></div></div><div class="clear"></div><span class="floatLeft"><strong>Order</strong> by:</span><input type="radio" name="order" id="genorder1" value="relevance" checked="checked" /><label for="genorder1">relevance</label><input type="radio" name="order" id="genorder2" value="date" /><label for="genorder2">date</label><div class="advmodsearchdates gencalendar"><span class="floatLeft">Published <strong>after</strong>:</span><input type="hidden" name="sd" id="gensd" value="" /><div id="genwsearchafter"></div><span class="floatLeft">Published <strong>before</strong>:</span><input type="hidden" name="ed" id="gened" value="" /><div id="genwsearchbefore"></div><div class="clear"></div></div><input type="submit" name="search" id="genwsearchbutton" value="Search" alt="Search" class="roundSmall"/></form></fieldset></div></div>		<div id="footer" class="container_16">
		<div id="footer_products" class="container_16"><div class="grid_16 more_indi"><h2>More from Indicator - FL Memo Ltd</h2></div><div class="grid_16 more_indi_prod"><div class="grid_5 alpha"></div><div class="grid_5"></div><div class="grid_5 omega"></div><div class="clear"></div></div></div><div id="footer_legal" class="container_16"><div style="margin-top:10px;" class="grid_6"><img src="/images/uk/general/indicator_fl_logo.gif" alt="Indicator - FL Memo Ltd" /></div><div class="grid_10 omega"><ul class="flegal"><li><a href="/about">About us</a></li><li><a href="/contact">Contact</a></li><li><a href="https://www.indicator-flm.co.uk/en/terms/" target="_blank">Terms &amp; conditions</a></li><li><a href="https://www.indicator-flm.co.uk/en/privacy/" target="_blank">Privacy &amp; cookies</a></li><li><a href="https://www.indicator-flm.co.uk/en/mission-statement/" target="_blank">Mission statement</a></li></ul></div><div class="grid_16 omega"><p style="text-align: right; padding: 10px 0 0;"> <strong>Follow us</strong> </p><p style="text-align: right;"><a href="https://www.linkedin.com/company/indicator---fl-memo-limited/" target="_blank" style="margin-right:10px"><img src="/images/uk/general/linkedin_grey.png" alt="Linkedin"></a><a href="https://twitter.com/IndicatorFLM" target="_blank" style="margin-right:10px"><img src="/images/uk/general/twitter_grey.png" alt="Twitter"></a><a href="https://www.instagram.com/indicator_flm/" target="_blank"><img src="/images/uk/general/insta_grey.png" alt="Instagram"></a></p></div><div class="clear"></div></div>
</div>		<div class="clear"></div>
	</div>
	    
        <script type="text/javascript">
            (function(window, document, dataLayerName, id) {
            window[dataLayerName]=window[dataLayerName]||[],window[dataLayerName].push({start:(new Date).getTime(),event:"stg.start"});var scripts=document.getElementsByTagName('script')[0],tags=document.createElement('script');
            function stgCreateCookie(a,b,c){var d="";if(c){var e=new Date;e.setTime(e.getTime()+24*c*60*60*1e3),d="; expires="+e.toUTCString()}document.cookie=a+"="+b+d+"; path=/"}
            var isStgDebug = (window.location.href.match("stg_debug") || document.cookie.match("stg_debug")) && !
                window
                .location.href.match("stg_disable_debug");
            stgCreateCookie("stg_debug", isStgDebug ? 1 : "", isStgDebug ? 14 : -1);
            var qP = [];
            dataLayerName !== "dataLayer" && qP.push("data_layer_name=" + dataLayerName), isStgDebug && qP.push(
                "stg_debug");
            var qPString = qP.length > 0 ? ("?" + qP.join("&")) : "";
            tags.async=!0,tags.src="https://lefebvre-sarrut.containers.piwik.pro/0aecf2e1-89c1-466c-b5e2-c194ac507d5d.js"+qPString,scripts.parentNode.insertBefore(tags,scripts);
                    !function(a,n,i){a[n]=a[n]||{};for(var c=0;c<i.length;c++)!function(i){a[n][i]=a[n][i]||{},a[n][i].api=a[n][i].api||function(){var a=[].slice.call(arguments,0);"string"==typeof a[0]&&window[dataLayerName].push({event:n+"."+i+":"+a[0],parameters:[].slice.call(arguments,1)})}}(i[c])}(window,"ppms",["tm","cm"]);
                })(window, document, 'dataLayer', '[ID]');
        </script>
    
</body>
</html>