Hi, I work in financial IT and am a PAYE employee but have been getting a Self Assessment Form to date. I used to file my tax assessment because I had a let property but no longer do so. However I still get my Self Assesment Form.
Does anyone know if one can claim expenses such as books, courses and e.g. a new computer. Obviously those expenses that will be used in my line of work for self improvement.
Regards,
Imran
No, this is not a valid reason for claiming an expense. The expense must be necessary "in the course of your (current) employment".
Whilst it is possible for your employer to claim all of these things against tax if he were to buy them for you (partly because nobody will check), you will have a very difficult job persuading the inspector that they are 'necessary' expenses, if the employer doesn't provide them.
tim
Are any of them 'wholly, necessarily and exclusively' to be used in your employment, (the fundamental test), and could you demonstrate that to the IR if they asked you?
I guess from the way you describe it, the answer is no.
Regards
__ Richard Buttrey Grappenhall, Cheshire, UK __________________________
It will depend on the nature of the employment - the "necessarily" test is not applied quite so stringently to Capital Allowances e.g.computers.
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