Interest expense on individual trading account

I have an individual trading account and holding the stocks and bonds, and there are some expense generate from my account when borrowing money on trading paltform. Can the loan interests be classified as expense of my investment and deduct it from my profit when preparing the tax return? Thx

Hi

No. Please refer to CG15250 - Expenditure: incidental costs of acquisition and disposal
for allowable expenses.

Thank you

@HMRC, I was reading this example and it details that the paid interests on the investment are an allowable expense, as they're deducted from the final gain. https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56101 Is it not the same case if one buy Stocks rather than Futures and one could follow the detailed example in CG56101?

Hi mickael28,
This is a different scenario.
If you look at the example you refer to in CG56101, the interest is in respect of the 80k that has not actually been invested by the customer.
Thank you.