{
  "url": "https://openlegislation.uk/universal-credit-regulations-2013/regulation-57A",
  "json_url": "https://openlegislation.uk/universal-credit-regulations-2013/regulation-57A.json",
  "legislation": "uksi/2013/376",
  "legislation_title": "The Universal Credit Regulations 2013",
  "legislation_url": "https://openlegislation.uk/universal-credit-regulations-2013",
  "path": "regulation/57A",
  "kind": "regulation",
  "number": "57A",
  "heading": "Unused losses",
  "text": "(1) For the purposes of regulation 57(2), a person has an unused loss if—\n(a) in calculating the person’s self-employed earnings for any of the previous assessment periods, the amount resulting from steps 1 to 3 in regulation 57(2) was a negative amount (a “loss”); and\n(b) the loss has not been extinguished in a subsequent assessment period.\n(2) For the purposes of paragraph (1)(b) a loss is extinguished if no amount of that loss remains after it has been deducted at step 5 in regulation 57(2).\n(3) Where a person was entitled to a previous award of universal credit and the last day of entitlement in respect of that award fell within the 6 months preceding the first day of entitlement in respect of the new award, the Secretary of State may, for the purposes of this regulation (provided the person provides such information as the Secretary of State requires), treat—\n(a) the assessment periods under the previous award; and\n(b) any months between that award and the current award in respect of which a claim has been made,\nas assessment periods under the current award.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 57A inserted (11.4.2018) by The Universal Credit (Surpluses and Self-employed Losses) (Digital Service) Amendment Regulations 2015 (S.I. 2015/345), regs. 1, 3(4) (with reg. 4) (as amended by S.I. 2017/197, reg 2 and S.I. 2018/65, reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/376/regulation/57A",
    "retrieved_at": "2026-11-05T03:36:10.415553+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}