In the Self assessment for 2008-2009 I have not claimed any expenses because my incomes were low. With the personal allowance I had to pay only 39 GBP in taxes. However, may I include these expenses, incl. laptop, in my Self assessment for 2009-2010 and where? I am filing online.
short answer is no. the expenses should have been in last year and this would have reduced your profit to under the PA and you would have had to pay no tax however you wouldnt get any relief for not using all of your personal alllowance.
However if they reduced the profit to a loss you would be able to carry the loss forward.
I did the books for a limited company for last year (2009-10) and came across a few transactions that should have been included in the previous year's accounts (2008-9) but hadn't been. The accountant has put them in for 2009-10.
One of my clients recently gave me a few receipts from his last financial year that he hadn't included and asked me to enter them in this year. He said to make a note of it and "on my (his) head be it!"
I did email the accountant and ask if this was ok, but he hasn't replied yet.
