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IR3NR Question 25 Net losses brought forward

There are two types of net losses you can bring forward.


Specified activity net losses

If you’re claiming specified activity net losses and need help with this question, please contact Inland Revenue.

Other net losses

 Other net losses are all those incurred from the 1991 income year onwards and those not limited before 1991.

Where to find your net loss to bring forward

You can find the amount of net loss you have to bring forward on the “Loss/excess imputation credits carried forward” letter Inland Revenue sent you after your 2018 notice of assessment or return acknowledgement. If you don’t have this letter, contact Inland Revenue and they will send it to you.

What to show in your return

Add up all net losses to be brought forward to 2019 and print the total in Box 25A. Print the net loss amount you can claim this year in Box 25B.

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