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PAYE tax and NI refunds

Hi,

I've had a look around the forums and while there are similar threads none relate to my specific queries. I want to be sure of what to submit before sending off my SA in late April, so if anyone can help it would be appreciated.

Background: I've operated a sole trader business for ~7 years but took up PAYE employment during the 12-13 tax year. Due to split commitments my business income has dropped and it is showing a ~£1,500 loss (first time in 7 years but things happen).

1) I believe I can offset the loss against my PAYE income and obtain an income tax refund, but can a NI refund also be obtained?

2) As I took up employment half way through the year I have only just gone over my personal allowance, which means if I claim all of my self employment losses it brings my taxable income below the personal allowance threshold. I'm wondering if I can claim a smaller self employment loss this year (just enough to obtain a 100% tax refund) and carry the remainder of the loss over to 2013/2014? I'm thinking I could simply claim reduced capital depreciations this year and claim the difference next year...or is that not allowed?

Thanks for any help,
Andy
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