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Self Employment - AQA - Tax situation?

Hi,

I'll shortly be starting a 'self-employed' post, working for AQA.

I am aware that I will need to handle the tax and NI myself, which is not a problem. I have, in the past been a company director and responsible for sorting out all of my own (the companies) tax and NI liabilities - including paying myself and 1 member of staff - so I do have a fair knowledge of how the tax system works.

I have never, however, been 'self employed', and therefore am a little unsure of the situation when it comes to reclaiming/offsetting expenses.

Would I be able to offset certain business expenses against my self employed income, for tax purposes? (I was thinking cost of upgrading computer equipment - as this will be computer based work, share of heating and lighting expenses, share of telephone and broadband charges etc.). Obviously when running a LTD company, it was possible for me to claim these expenses from the company, but I am not sure when it comes to tax when self employed...

Cheers,
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