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Capital allowances for PAYE - spare laptop

Capital allowances for PAYE - spare laptop

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An employee is required to provide his own laptop on which to work as his job in IT, where he is required to work from home. The employer will not provide any computer equipment (all employees have to provide own laptops and work from home). I am therefore satisfied under EIM36730 that capital allowances can be claimed against employment income.

One particular employee is a key worker and for him to not have a laptop would be a potential catastrophe for the business. He therefore has a spare.

It being January and all, I am trying to work out if he can claim CAs on the spare. He has it WE&N for work, but it isn't actually used. But its function is for use in an emergency.

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By stepurhan
22nd Jan 2014 13:08

Any other use

If it was being used for something else, then I'd say you'd be on a sticky wicket. If it isn't then I don't see a problem on claiming capital allowances. It would appear to fully meet the test because the employer requires it.

I'd be a bit wary of working for an employer that won't provide the kit to do the job, but that's a different matter.

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By Monsoon
22nd Jan 2014 14:50

Thanks Stephen, that was my thinking.

No problem re the employer, it's a legacy set up from when said employee was one of the owners of the business. 

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