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Relief for trade losses requires a formal claim. »Ê¹ÚÌåÓýapp legislation and practice that applies to all claims and elections specified by the Taxes Acts are set out in the Self Assessment Claims Manual (SACM). »Ê¹ÚÌåÓýapp information in BIM85070-BIM85090 should be read in conjunction with SACM.

For information on making and amending claims and supplementary claims, see SACM3000 onwards.

Guidance on late claims is at SACM10030