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Due to the downturn in the economy, my business (self-employed) ceased on 31/01/2012. The business recorded a trading loss in each of the years, 2009-10, 2010-11 & 2011-12. Prior to that, a profit was made and tax was paid for each year. I still had a small tax liability in each of the loss making years due to gift-aided charitable contributions. My question is: UK tax advisor When I submit my SA100 for 2011-12, am I entitled to claim a refund of tax for any of the years prior to 2009-10?

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