Box 285 is not the 'losses to carry forward' box — it has a more specific purpose.
Box 285 shows losses brought forward that were applied against non-trading income (such as bank interest) in a second stage, after Box 160 has already used losses against trading profit. If your company has no non-trading income, or if Box 160 fully offset all available profits, Box 285 will be zero — that is correct behaviour, not a gap.
Looking at your accepted filing, Box 160 shows £25,448 of losses brought forward applied against trading profit, which has reduced your taxable profits to nil. Box 285 is zero because there are no remaining profits to offset in the second stage. The CT600 is correct.
If your losses brought forward exceeded the profits this period, the unused balance carries forward automatically. It does not appear in a numbered CT600 box — it is shown in your Tax Computations document and in the 'Losses to carry forward' summary within TinyTax. Use that figure as 'Losses brought forward' when you file next year's CT600.
More detail: https://tinytax.co.uk/support/ct600-boxes-empty
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Box 285 shows losses brought forward that were applied against non-trading income (such as bank interest) in a second stage, after Box 160 has already used losses against trading profit. If your company has no non-trading income, or if Box 160 fully offset all available profits, Box 285 will be zero — that is correct behaviour, not a gap.
Looking at your accepted filing, Box 160 shows £25,448 of losses brought forward applied against trading profit, which has reduced your taxable profits to nil. Box 285 is zero because there are no remaining profits to offset in the second stage. The CT600 is correct.
If your losses brought forward exceeded the profits this period, the unused balance carries forward automatically. It does not appear in a numbered CT600 box — it is shown in your Tax Computations document and in the 'Losses to carry forward' summary within TinyTax. Use that figure as 'Losses brought forward' when you file next year's CT600.
More detail: https://tinytax.co.uk/support/ct600-boxes-empty