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	<id>https://wiki-dev.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Non-trading_deficit</id>
	<title>Non-trading deficit - Revision history</title>
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	<updated>2026-05-16T23:16:30Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
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		<id>https://wiki-dev.treasurers.org/w/index.php?title=Non-trading_deficit&amp;diff=34680&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: NEW ENTRY - Align with The Treasurer, Qualifications feature, December 2014</title>
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		<updated>2014-10-18T11:01:33Z</updated>

		<summary type="html">&lt;p&gt;NEW ENTRY - Align with The Treasurer, Qualifications feature, December 2014&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;''UK tax.''&lt;br /&gt;
&lt;br /&gt;
For UK tax purposes, non-trading deficits include all debits arising from non-trading loan relationships.&lt;br /&gt;
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Debits include all expenses, costs and losses, for example interest payable.&lt;br /&gt;
&lt;br /&gt;
A non-trading deficit is where a company incurs net debits arising on non-trading loans.&lt;br /&gt;
&lt;br /&gt;
Non-trading deficits may be offset against total taxable profits for the year.&lt;br /&gt;
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==See also==&lt;br /&gt;
* [[Loan relationship]]&lt;br /&gt;
* [[Loan relationship income]]&lt;br /&gt;
* [[Non-trade]]&lt;br /&gt;
* [[Non-trading debit]]&lt;br /&gt;
* [[Non-trading loan]]&lt;br /&gt;
&lt;br /&gt;
[[Category:Accounting,_tax_and_regulation]]&lt;/div&gt;</summary>
		<author><name>imported&gt;Doug Williamson</name></author>
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