Don't take advice from the internet/forumns. If operating a microbusiness do get advice from a good accountant that you can trust and build a relationship with.
This is free advice from a small business operator...not ataxation advisor.

Having been self-employed for about 15 years up until 10 years ago, I think frant has given you good advice. Go talk to an accountant.

From what I remember (which isn't much after 25 years) I think start-up expenses weren't deductible anyway so you may want to be careful about exactly when your business kicks off and when it starts running up expense. But I could easily be wrong and/or things may well have changed. A tax accountant should know.

oops! I just read my last post and the last bit says exactly the opposite of what I meant.
Where I said "I don't think you can't claim setup costs this year if you don't have a business up and running. You can claim them next year when your business has an income to claim against." there was one too many negatives.
It should have been;
"I don't think you can claim setup costs this year if you don't have a business up and running. You can claim them next year when your business has an income to claim against."
Sorry sir. (my excuse is i'm old and decrepit. Not the real "Decrepit" but decrepit none the less. "