Earning under Personal Allowance

[apb123]

My wife is returning to work after a career break for raising our kids.

She has recently started and in this tax year has earned less that the personal allowance.

She has however incurred about £1000 of professional expenses which we would normally offset against tax.

How can you claim these expenses against tax if you haven't paid any tax.?

Thanks

[Lambs]

Er,

Colour me stupid, but rather than ask how, ask WHY would you want to claim expenses if you don't have a tax bill..?

Kind regards,

Lambs