Expense for self-employed

I purchased my car in 2022. I began my driving instructing job in 2025, and I decided to change my car into a dual-controlled car to use in my business. I understand that if purchasing a dual-controlled car for business use, the full expense can be claimed under Annual Investment Allowance. But since the car I used in business is purchased in previous year, are there any adjustment I could claim for the car? Thanks.

Hi,
The car was a private use vehicle from the date of acquistion to the date you commenced self employment in 2025.  
You cannot claim for this period.  
You would need to be able to obtain a value for the vehicle from the date you commenced trading, to work out costs to deduct.  
If the vehicle is still used privately, then this period cannot be claimed for.  
You would need to record your business mileage, so that you can apportion your costs.  
Please have a look at the guidanc at  Expenses if you're self-employed and Claim capital allowances
Thank you.

Is there an official requirement on obtain the value for the vehicle, or I could use online valuation tools to do that? Thanks.

Hi,
You can use online valuation tools.
Thank you.