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Income from a Property Business CT600

Posted by Isobel Daley 20 Feb 2026 at 15:13
Hello
I am using TinyTax to submit my CT600 for a property investment company. Why is box 190 "Income from a Property Business" blank on the generated CT600? Is this intentional?
Thanks

4 Comments

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Isobel Daley 20 Feb 2026 at 15:29
Also, my tax return is split into 2 as it covers more than a 12 month period. The second CT600 form covering the final five days is showing the loss for the full period, rather than just 5 days. I believe this effectively double-counting? Is there someone I can speak to in order to resolve? Thank you
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Tim Fouracre Staff 20 Feb 2026 at 15:55
Thank you for your questions.

Box 190 (Income from a Property Business)

Box 190 showing as blank is correct when a property company has made a loss for the period (i.e. expenses exceed property income). Box 190 only shows positive property income — it cannot show a negative figure. Instead, the property loss is reported in Box 805 (UK property business losses carried forward), which carries the loss to your next accounting period. You should see the loss amount reflected there.

It's worth noting that the CT600 PDF is generated purely for your own records — it is not part of the digital submission to HMRC. We created it because many customers wanted a familiar paper-style version to review, but HMRC only receives the data digitally in XML format.

Split period loss on the second CT600

When an accounting period exceeds 12 months, it is split into two CT600 submissions as required by HMRC. The income and expenses are apportioned proportionally between the two periods based on the number of days.

Could you let me know which specific box or figure on the second CT600 is showing the full-period loss? It may be that you're seeing Box 805, which includes losses carried forward from the first period as well as the second period's own small share — this is correct, as accumulated losses must cascade through to the final period for carrying forward.

If you could share a screenshot or let me know the exact box number, I can check your submission and confirm whether the figures are correct.
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Isobel Daley 20 Feb 2026 at 16:00
Thanks for the quick response.

I am looking at box 805. For the total period I am reporting for it shows a loss of £751.

On the first CT600 box 805 shows as £741
On the second CT600 box 805 shows as £751

Is this therefore correct as it is the accumulated loss?
T
Tim Fouracre Staff 20 Feb 2026 at 17:33
Yes, that's correct. Box 805 shows the accumulated property losses available to carry forward to your next accounting period.

The first CT600 (12 months) generated a loss of £741, which carries forward into the second period. The second CT600 (5 days) adds its own small loss, bringing the total to £751. This £751 is the figure that will be available to offset against future property income.

So to summarise:

- P1 Box 805: £741 (loss from the first 12 months)

- P2 Box 805: £751 (accumulated — £741 carried from P1 plus the additional loss in P2)

This is the correct HMRC treatment. Your submission figures are right and you're safe to file.