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  • Loss relief in small business

    I'm completing my self assessment for the first year of my small business. I have made a loss. In HS227 Losses (2023) it says: The amount of loss relief you claim against income or capital gains may be restricted or limited for example if you: worked for less than 10 hours a week on average on commercial activities of the trade. I worked for less than 10 hours a week on average - how do I find out if loss relief is restricted? Thanks