UK Sale of a mobile phone

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Apr 9, 2018
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Hello, I'm struggling to get to grips with a purchase/sale of a phone. I purchased a mobile for £200 which I sold for £170 in the same year.

Is it ok to log the £200 receipt in my books and use a credit note for £170 or is there a better way to account for this.

In the tax return can I treat the 2 transactions as normal allowable expenses or do I treat the mobile as a capital expense and put the £30 difference somewhere else. I'm using traditional accounting.

Any help would be appreciated

Kind regards
 

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