要報架, 因為可以Carry forward, sa108 box 45 and 47
45 loss brought forward and used in year
47 loss available to be carry forward
如果你今年蝕錢(gain - loss) , 就將條數填落去47, 如果你出年都係蝕錢, 可以將上年加今年填落去47, 即係你年年蝕錢就可以累積落去
當你終於去到某一年賺錢, 你就可以將個數 填落去45, 咁要睇你用幾多carry forward allowance, 你可以好戇鳩咁一次過用曬 前幾年嘅box 47, 當然仲要加埋本身佢captical gain tax allowance £12300, 所以你要靈活運用呢個carry forward, 否則你前幾年蝕嘅錢就億曬難民