A reminder that the extended Corporation Tax Loss carry back measure announced in the Spring Budget 2021, enables companies to make claims to carry back losses for a further two years than current rules allow. The extension means that the measure will be available for accounting periods ending between 1 April 2020 and 31 March 2022,

https://www.gov.uk/government/publications/extended-loss-carry-back-for-businesses/extended-loss-carry-back-for-businesses