Expenses claimable through your end of year tax return

The AMUK employment contract requires our employees to provide the following items in order to perform their duties: -

Computer and Office Equipment - Office equipment such a computer, printer, photocopier, fax etc

In the event that the employee incurs expenditure on the above item, tax relief may be claimed via the individual’s tax return. However, where the amount to be spent is reasonably predictable, the Revenue & Customs may agree, upon application, to provide estimated relief via the employee’s PAYE code number and in consequence through the monthly payroll. Whichever method is adopted, the employee will need to determine the appropriate business-use percentage for each item before making a claim.

Computer and Office Equipment

As far as computer equipment is concerned, whilst this is a capital expense (as opposed to revenue), tax legislation allows the full cost of the item to be claimed (less any private use element) in the year of purchase. In the event that the item is purchased via a finance agreement, then relief can be claimed for the business-use percentage of the total payments made during a year.

Employee Costs	Expenses Claimable weekly/monthly	Expenses claimable on tax return
Cost of travel from home to a temporary workplace	yes
Rental costs of temporary accommodation	yes
Cost of travel from home to a temporary workplace	yes
Subsistence costs incurred at temporary accommodation / workplace	yes
Personal Incidental Expenses	yes
Business use of home and/or mobile telephone	yes
Internet access	yes
Business Entertaining	yes
Work related training costs	yes
Qualifying professional subscriptions	yes
Personal incidental expenses	yes
Work clothes that can have no dual purpose	yes
Costs of overseas travel, accommodation and subsistence	yes
Costs of travel to the UK plus accommodation and subsistence by UK non-domiciled individuals	yes
Cost of equipment purchased as required by the contract of employment		yes