学问之根苦，学问之果甜。acca考试科目多，需要的备考周期长。同学们在备考期间需要制定能够落地的备考计划，认真学习、复习基础知识点，遇到不懂的问题不要钻牛角尖。今天整理了ATX科目Early years loss relief-IT（开始年度损失抵减）相关知识点，详见正文。

【内容导航】

Early years loss relief-IT-开始年度损失抵减

【知识点】

Early years loss relief-IT-开始年度损失抵减

Early years loss relief-IT-开始年度损失抵减

Operation:

• A loss within the first 4 tax years of trading can be relieved against total income of the individual for the previous 3 tax years on a FIFO basis

• Partial claims are not available, personal allowance may be lost

Advantages of this relief:

• Gives relief earlier than the other loss reliefs

Basis period rule apply:

• Under the rules determining the basis period for the first three tax years of trading, there may be period where the basis periods overlap

If profits arise

• Apportion profit to tax year

• Overlap profit are taxed twice but are relieved later

If losses arise

• Loss in the overlap period can only be relieved once

• It must not be double counted

有志者自有千计万计，无志者只感千难万难。以上就是为大家整理的ATX科目考试知识点了，2024年9月acca考试在即，请大家认真备考。

注：以上来自23年基础精讲班-Jenny Liu第14讲

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