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Posted Wed, 11 May 2022 13:45:00 GMT by Stephen Hufton
Hi, my daughter set up a Dog Grooming business from home in 2018. Last tax year, 2021 - 2022, is the first year that her income is above the tax threshold, she has submitted tax returns for previous years but not had to pay any tax. Can she still claim for the initial start up cost incurred in 2018, or do they have to be claimed in the first year of trading, even if no tax was due? Thanks for any help Steve
Posted Fri, 13 May 2022 15:32:21 GMT by HMRC Admin 10
Please see guidance here:
Specific deductions: pre-trading expenditure: scope
The pre trading expenditure needs to be claimed when the trading starts.
You can amend previous years return by following the guidance here :
Self Assessment tax returns

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