Nathan begins trading on 1 October 2019, making up accounts to 31 December each year. His first two sets of accounts show the following adjusted trading losses: 

Assuming that all possible early trade losses relief claims are made, calculate Nathan's net income (i.e. total income less reliefs) for years 2016-17 to 2019-20.

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15 months to 31 December 2020 year to 31 December 2021 (56,850) (32,660) He has had no other income since becoming self-employed. Before this, his only income consisted of employment income, as follows: 2016-17 2017-18 2018-19 2019-20 (to 30 September 2019) 25,100 25,250 26,400 13,450