CCH Personal Tax
Losses brought forward
This document outlines the procedures for managing capital losses in tax reporting, highlighting the functionalities available for bringing forward unused losses, clogged losses, and non-resident capital gains tax (CGT) losses. It provides detailed instructions for adding, editing, and deleting connected persons related to capital gains and explains the applications of Rollover and Holdover Relief, including how to claim these reliefs. It emphasizes the importance of accuracy in data entry and includes steps to override incorrect calculations. Visual aids, such as screenshots, support the instructions for clarity.