[arobwk]

Costs incurred now set against nil income creates a loss. 
Losses are carried forward to future years. 
So a return should be made dating from the date you moved onto your smallholding/farm/croft (July 2015) up to the date you decide to make your 'year end'  (For instance 5th April 2016 neatly coincides with the tax year) ....

... In general HMRC accepts that most normal business would be 5 years before making a profit

Doganjo, I'm thinking you were thinking about cash basis for your #13 post, but, more importantly, I imagine you were assuming some amount of produce actually being advertised for sale (whether or not sales were achieved) by the end of the tax year following occupancy.  And then there is the soft "5 yr guideline" regarding profitability that you mention. 
In the round, it got me wondering how many members have ever been challenged by HMRC about profitability and "hobby farming".  Anyone?

[Given the number of tax returns HRMC has to deal with, I do wonder how they select individual returns to be queried/tested: seems reasonable to assume they will be focused more on big tax payers, but they must surely have a "tombola" system at least for picking out a proportion of minor tax payers !?]