I work as an examiner for a UK examination board and complete a self-assessment tax return. This of course counts as employment (as specified in ESM4150) and tax is deducted at the standard rate. If I were to buy a new laptop computer which was used 100% for my examining work, would I be able to claim this as an allowable expense? My income as a full-time teacher, combined with my examining work, means that I am now a higher-rate taxpayer.
System of Law: England-and-Wales
HMRC information pages on allowable expenses.
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If you were using it solely for the purpose of work, then yes you would be able to claim this as an allowable expense.
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Yes, that's clear enough thanks. Would I just need to retain the receipt for the purchase, or would HMRC require any other evidence that it was being used solely for work purposes?
You should retain the receipt for purchase and submit this as part of your tax return, if required.
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Great, thanks that answers my query really well.
LL.B, LL.M, Solicitor. Advocate - Civil, M.B.A (Pending)