Miscellaneous income, trading income allowance and allowable expense

Hi Thank you for reading the post. I feel confused after I read 'How to fill in your tax return (2023)" 1) earn £1,020 from doing surveys 2)receive £213 from Company X. ( includes a reimbursement of £142 for an expense that I paid for, which the company reimbursed me for, and an additional reward of £71) I understand I need to file a self-assessment as the total miscellaneous income is over £1,000. Is it possible for me to claim both the £1,000 trading income allowances and £142 as an allowable expense ? When I go through 'How to fill in your tax return (2023)" (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1144349/How_to_fill_in_your_tax_return__2023_.pdf ) in HMRC website , I see the following in Page TRG 8 , "Box 18 Total amount of allowable expenses If you use your £1,000 trading income allowance against your miscellaneous income or self-employment income do not include any amounts you had to spend to earn this miscellaneous income in box 18. " and I feel confused after reading. Thank you

Hi Eva,

You can only claim one or the other.
If you claim the trading allowance of £1000, you cannot claim a deduction for any other expenses.
You would therefore decide which is more beneficial for you.

Thank you.