Question：Petra prepares accounts to 31 March each year. She suffered a loss in the year to 31 March 2013.
A claim to relieve the loss against general income of 2012/13 must be made by:
A. 31 January 2014.
B. 31 January 2015.
C. 5 April 2014.
D. 5 April 2015.
The correct answer is:A claim for a loss must be made by the 31 January 2015 which is 22 months after the end of the tax year of loss.
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