I have an employed chef client earning P60 income of around £55,000 a year. I have previously claimed the small £60 fixed deduction for the food industry each tax year on his personal tax return. End of.
But during 2018/19 he spent over £1,000 on chef equipment for his new job, This includes:
£250 knives and bag
£100 Springfield chef's coat/jackets
£400 professional waffle maker
£150 low temperature long time (sous-vide) equipment and consumables
£250 heavy duty countertop electric fryer
He wants me to decide how to treat these expenses for employment tax purposes.
I will tackle him about this shortly, but want to know what sort of questions to ask him up front first.
My first issue is, why is his new employer not paying for these expenses (necessary expenses rule).
Second, do chefs at this level traditionally pay for items of plant and machinery, consumables and protective clothing. And where are they stored overnight.
There is a box on the employment pages for capital allowances, so presumably AIAs/WDAs etc can be claimed for the plant & machinery items (which I assume will include the knives) with any adjustments for private use.
But I have never ever seen an employee purchase the consumables (i.e. the vacuum food sealer rolls X metres in length).
Any helpful comments would be appreciated.