Tax return - expenses from previous years

[nicochick]

Hi,

I am about to do a self assessment tax return for 08/09 and I was wondering if I can included unclaimed expenses relating to 07/08 and also 06/07 and if so where do I include this on the tax return if not with the general expenses figure?

Many Thanks
Nicola.

[Zeno]

What are the expenses, why were they not included before and how material are they to your return (roughly what % would they be)?

[nicochick]

Thanks for your quick reply.

It is for mobile phone bill, not included before as they come out of my client's personal account and he didn't think to give those bills/statements to me. The bills are about £30 per month and use is 90% business so over 3 years would amount to quite a bit! I guess they are the 3rd most significant expense after fuel/motor expenses and materials, so probably percentage is about 20%.

[Zeno]

Thanks for your quick reply.

It is for mobile phone bill, not included before as they come out of my client's personal account and he didn't think to give those bills/statements to me. The bills are about £30 per month and use is 90% business so over 3 years would amount to quite a bit! I guess they are the 3rd most significant expense after fuel/motor expenses and materials, so probably percentage is about 20%.

I would be inclined to put the total through as telephone costs in this year rather than amending the previous returns.