Hello hivemind - hoping for some help please
My client 'Anon' has received very little income during the year - circa £3k, including a rental income profit of approx £2.4k
Their mortgage interest costs are approx £1.6k for the year.
Am I able to carry the mortgage interest costs forward in full, as their income is well below the personal allowance, so will not benefit from a tax deduction?
I've tried looking on the gov. website but it doesn't clarify anything for me.