My client is getting his state pension and has bad knees, he cannot work fully and this year the accounts show a loss which he cannot use. His total income is £811, cost of sales £444 and other expenses £2399. Some of it would be added back. It seems a wasted exercise to do accounts as he has approx £5000 surplus allowances after his state pension. Do you just do income tax return and write to hmrc, any ideas please.