Tax code (expenses) query

I was employed by an umbrella company throughout 21/22 and for a few months into 22/23. My tax code was increased by approx £123 to allow for professional subscriptions. A few months into tax year 22/23 my employment with the umbrella company ended and I am now working only as a sole trader. The umbrella company deducted tax from my wages for April and May 2022 (approx £470). Should I mention my subscriptions also on the expenses section of the self assessment form? Was the tax deducted by the umbrella company based on the slightly higher tax code or does this only come in to effect when your earnings reach this amount?

Hi,
 

If you are completing the 21/22 return you should include the amount you paid for the professional subscriptions, if you do not the tax calculation will take back the tax relief you got. Your tax code will have been increased and you would only have beneffited from the increased allowance if you reached the tax threshold . Thank you.