Hello

I would appreciate advice as to what is possible.

I am now Self Employed, I am building a Graphic Design business after working in the industry for more than 10 years.

I began in Jan 2004, seeking Freelance design projects with established design companies

To enable this in January 2004 I invested in a Computer and the relevant computer packages at a total cost of £2,400 which was essential for three reasons.

1) To obtain work, via internet connection from home.
2) To enable the presention and organisation of10 years of design experience
In the form of a digital portfolio of Graphic Design experience.

3) To be able to create work commissioned by companies
4) To update my skills with the latest computer programmes.

As part of my transition from full-time employment to Self Employment I received Job seekers allowance from Jan 04 to May 04. (I was actively seeking all employment opportunities at this point full time, part time and freelance)

I decided in May 04 that the Job seekers allowance was of little support and from May onwards I received no Job seeking allowance.

My first invoice for Freelance Design work as a Self Employed person was dated October 04.

For the year ending April 05 my total earnings are minimal and I am trying to recoup as much tax via my expenses as possible. The investment in the Computer and programmes of £2,400 in Jan 2004 I believe could all be tax deductable? if it was a Self Employed business expense.

My issue is that I am concerned, that the Inland revenue may have a different view to this due to receiving job seekers allowance to the period of May and therefore not officially being Self Employed.

Can anyone offer a solution or opinion here to help??

Thanks