Self Employed full/Foreign Income/UK Property 39 - Zero-emission goods vehicle allowance

To claim the full cost of any new and not second hand zero-emission goods vehicles enter the allowance in this box. If you use a vehicle outside of your business, for 50% of the time for example, you must reduce the amount of the allowance you claim by 50%.

Note: If you claim the trading income allowance, you cannot deduct allowable expenses or simplified expenses, do not enter an amount here.