Jo Hundred

Thank you. Just to clarify, in my first sole trader role I have made a profit; in my second sole trader role I made a loss because income did not cover the cost of the equipment and consumables I had to buy (but it was less than £1000). Is this loss covered in the £1000 trading allowance, as an expense, or do I enter the loss elsewhere?

I have two sole trader roles; one has income and no direct expenses (other than lighting, heating etc) the other requires specialist equipment and consumable items that I bought during the tax year. For the first, I have earnt more than the £1000 trading allowance, so I know I need to complete a tax return. My understanding is that I can enter one trading allowance for both roles, and that by claming a trading allowance I cannot claim other expenses relating to the work. Does that inlcude the cost of equipment or the consumable items, almost £750, that I have had to buy to do the work, or can I claim those in addition to the £1000 trading allowance?