Expenses must be wholly, exclusively and necessarily incurred to be tax deductable for employees. Ordinarily home working is not 'necessary' so expenses generally fail. But since Monday night they have been 'necessary'. So what can be claimed? There's the £4 a week allowance. But what about employees that have bought equipment. I know of employees who did not have computers at home so bought a computer solely for home working. I feel this meets the conditions. Any thoughts?
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It would never have occurred to me that employees could be compelled to buy a computer to work from home. Their employer should have been providing that if they didn't already have one they were willing to use.
It therefore shouldn't have been necessary, and a home computer is unlikely to be wholly or exclusively used for employment duties. However, in the current climate I'm getting more lackadaisical with the application of strict rules so sure, why not, just claim it!
Surely if your employer does not provide you with a computer then you don't need one to do your job? If you need one and one is not provided, you would be furloughed as you couldn't work from home.
The employee has to use a computer at work. They cannot take their work computer home. The employer won't/can't buy another computer for the employee to use at home because the employer decided it was easier to furlough or even lay off the employee but they were happy to give the employee work if the employee had a computer. The employee didn't want to lose their job so they bought a computer.
To be honest, I'd claim and argue about it if HMRC can be bothered to dispute it.
These are exceptional times.
But it's for the employees to claim and I'm guessing they're not your clients.
You might want to provide the information for your tight-fisted client to pass on to his workers.