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Self employed - startup cost claim?
NozzaC
Posts: 17 Forumite
in Cutting tax
I set up as self employed in the last tax year. I registered as self employed once got going. Can i claim set up costs for things bought BEFORE that official date, which was somewhat arbitary anyway? If so, how far back can I go?
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Comments
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A deduction may be claimed for expenses incurred within seven years prior to the commencement of trading, where those expenses would have been allowed after trading commenced. The expenditure is treated as incurred on the first day of trading (ITTOIA 2005, s 57).Hideous Muddles from Right Charlies0
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