Thanks Kiltie,
I forgot to mention that during the 08-09 tax year I was on 'paye' for an airline which subsequently folded forcing me into becoming self employed.
I battled for a good few months arranging the 'Fre' allowance with the tax office eventually re-adjusting my tax coding to suit, soon after that no job!
I doubt one can claim it again on the self assessment hence wondered if there is anything else I can use as an expense whilst being self employed to offset against tax?
Cheers for the info
Darren