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Initial year-Apportionment - Capital allowances

In 1st year trading, Apportionment adjustment on Profit Before or After Cap Allowances?

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Business started trading on 1 October 2018. Prepares accounts to 30 September 2019.  First year sales £50,000, expenses (non capital) £10,000, Equipment eligible for AIA £4000 purchased during October 2018.  Net Profit before Allowances £40000 (Box 47) . After Capital allowances  £36000 (Box 64).

Should the adustment at Box 68 of the Self-employment (full) part of the Tax Return be calculated as half Net profit before  capital allowances (-£20000) or after capital allowances (-£18000)?

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