HM Revenue & Customs

Self Employed short 32 - Goods or services for your own use

If you, or your family or friends, take any stock or manufactured goods out of your business you must include the value here (and not the cost to you) of what was taken out, unless you've already included such value in your turnover.

If you've included gross expenses earlier in this section that is, you did not take off any disallowable expenses there, enter those disallowable amounts.