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You must declare £0 if you've made a loss.

You must make a note of your loss in the free text box at the end on the income assessment and provide evidence such as:

  • personal tax calculation or computation statement from HM Revenue and Customs (HMRC)
  • self assessment tax return
  • statement of accounts
  • accountant's letter

The loss from self-employment cannot be used to offset other types of income.