Sole Trader, no incoming but only losses

Hi, I started my business in 2023. During tax year 2023 - 2024, I only spent money for starting up the business but no income recorded in that year. My first trading income came in tax year 2024 - 2025. How should I record the losses for 2023 - 2024 while no capital gain during that year? I couldn't find a place on the online filing system in the "Capital Gains" session for submission of Form SA108 to only record the losses. Thank you.

Hi
A sole trader (self employed) business is declared in the self employment section, where you declare your gross income and expenses, which will result in a profit or a loss.  Self employment falls under income tax and not capital gains tax.  If using a paper tax return, please declare your business on SA103S (Self Assessment: self-employment (short) (SA103S)) or SA103F (Self Assessment: Self-employment (full) (SA103F)).