Claiming start up costs from previous tax year

[line6]

I hope this makes sense. I started my road to childminding in tax year 2011-2012. Due to personal reasons I put my registration process on hold and completed it in 2013 (registered in May) So I had a number of costs that were in the previous tax year - ie cypop5 and first aid. My question is - I wasn't working at all then or until I started minding last month so can I put down expenses paid out last year in this years accounts? I haven't claimed against them as costs at all and I'm not sure if I can or if I will have to basically write them off. Any ideas?

[k-tots]

From my understanding you can claim up to five years of start up costs. .....as if u think about it technically u cpuld only claim start up costs once u start but like u said....you would of paid out of your pocket before starting to get started.....u wouldn't of spent the money in the first place

[line6]

Great thanks. I guess it happens a lot - I just have a longer gap than I may have done but I suppose plenty of people pay out in one tax year and get going in the next. Thanks

[Chatterbox Childcare]

Just put them in your first year of trading once registered with the HMRC