TR

Hi, I have been making some purchases of equipment in the last few months in preparation to start a business from home as a sole trader. I wanted to know if there was a difference in how pre-trading expenses are treated depending on if they are accrued in the same tax year vs a previous tax year to that in which I register as a sole trader? This difference will help me know if I have to rush to organise appropriate insurance and mortgage approvals to get set up before the end of this tax year or if I can take my time and wait until next tax year as would be preferable for unrelated reasons. Further to this, if I have £1000 of pre trading expenses and make £1000 in my first year trading, is my taxable an NI applicable income £0 for that year, or have I misunderstood? Thank you T