Constant Painting

I see. Thank you for clarifying this subtle difference!

I published one e-book on Amazon a few years back, completely unrelated to my employment. Royalties from the ebook sales are sparse, grossing around between £20 and £30 per year. Still I've been diligently summing them and reporting on my Self Assessment returns under "Other UK Income". But now I've realized that perhaps this income qualifies for the Trading Allowance. Could you please confirm whether e-book sales do or not quality for the Trading Allowance? Thanks.

Thank you!

Can one use previously declared losses, despite having left the "Losses available to be carried forward" field empty? My employer pays part of my compensation in stock. Income tax is withheld based on their market value when I get them, and then I'm liable for CGT for price changes until I sell them. I normally sell these stocks soon after I get them, but because stock prices fluctuate a lot from day to day, some years I get a few hundred pounds gain, some years a few hundred pounds loss. I always filled the CGT section, and declared gain/losses in the year, but I neglected to fill in the "Losses available to be carried forward" field (out of ignorance.) Now that the CGT allowance is shrinking, I realized that I should perhaps have been more careful and should had filled in the "Losses available to be carried forward" field every year with the cumulative figure off all losses to that year. Can I still carry losses declared in previous years forward? Or is it too late because I left the "Losses available to be carried forward" field empty? Thanks,