It looks like there has been a change in time limits for carrying losses forward - in the HS227 sheet from 2016 (https://www.gov.uk/government/publications/losses-hs227-self-assessment-helpsheet/hs227-losses-2016) it says "The time limit for claims against profit of the same trade is 5 April 2020.", whereas the current sheet (https://www.gov.uk/government/publications/losses-hs227-self-assessment-helpsheet/hs227-losses-2017) doesn't say anything about a time limit.
I have two questions related to this:
(1) Am I correct in that now losses can be carried forward against profits of the same trade indefinitely until they're all used up?
(2) What does this mean for losses from last year and before - can this still be carried forward indefinitely, or must I use the losses I reported on my 2016 self-assessment by 2020?
Thanks very much.