This article applies to:

Offset a capital loss against income in Personal Tax

For each capital loss that you want to offset:

Make sure it is entered in the Capital Gains Schedules
.

Check that the category is selected as Unquoted shares or securities
.

On the Additional Information
tab, mark the Loss qualifies for relief against other income
checkbox.

Mark either the Negligible value claim
or EIS/SEIS Shareholding
checkbox, as needed.

To offset the loss, select Edit
, then Schedule Editor
.

Select Capital Gains
, then Edit
.

Select Losses
.

Select the Unquoted Co. Losses
tab.

Enter the loss to be set against other income for this year or last year.