Selfemployed fitness trainer - expenses/capital allowances

[MickM]

A fitness instructor started self employment on 14th March 2014 and has a year-end of 31st March. He therefore needs to report the self employed income and expenses in his 2013-14 self assessment return. His income in that period was only £20 but he would like to claim pre-trading expenses going back 6 years, this will generate a loss to carry forward to 2014-15. These include

gym clothing

boxing gloves

some gym equipment

Special vitamins and nutrients taken to "build up" to a required level for training

Car

Telephone

Training courses to develop knowledge of fitness training

Training courses for how to run a self employed business

Can he claim these expenses and if so, which ones would be Capital Allowances (car, clothing, computers & equipment)?

In respect of the Capital Allowances, what type of capital allowance would they be categorized as on the tax return?

Thanks

[bd6759]

What expenses did he incur 6 years ago that were solely for the purpose of the trade that has just commenced?

The training courses and vitamin supplements are not an allowable expense.

[GlobalTaxAdviser]

None of these expenses would be allowed

You can claim pre-trading expenses as long as its exclusively for the trade and in preparation from the time you are about to trade.

Some of theses expenses are not exclusively for the trade and probably brought them for own personal benefit and then hope to used them in your trade ?