Consultation Guidance Note Issue B2
The guidance note for consultation can be downloaded below. Feedback is kindly requested using the online consultation form.
| Online consultation form | Access the online consultation form |
| Guidance Note for consultation | Guidance note on Issue B2: Treatment of losses (PDF) |
| Supplementary material | — |
| Consultation form PDF | Consultation form for reference (PDF) |
| Status | Open |
| Deadline | 17 April 2026 |