Buying a laptop to restart dormant company

My limited company is currently dormant. Will buying a company laptop by restarting a business bank account with the intention to restart the business count as active trading (and as such will need to be included in corporation self assessment accounts?), or only when I make income? Or does it count as pre-trading expenditure and should be paid with my personal bank account instead?

Hi GoldApple97,
The expenses are treated as pre-trading expenditure.
Qualifying pre-trading expenditure is treated as incurred on the day on which the trade is first carried on.
It therefore enters into the calculations of the profit or loss for the first year of assessment in which the trade starts and not into periods where there wasn't any activity i.e. that is when you were dormant.
You normally have up to 7 years to claim pre trading expenses before the business begins.   
Thank you. 

 

Hi ok in that case my company is still dormant but I have just opened a business bank account. Should I use my personal bank account or business account to buy the laptop prior to starting to trade?

Hi GoldApple97,
Thank you for your follow up query. Assuming this qualifies as a deduction as a business expense, this would need to be purchased using your business bank account.
Thank you.