Question about Tax returns

When you’ve all stopped yawning, is there anyone that could advise me on my tax returns?

I’ve been self employed on and off for the past decade plus and I’ve always found doing my returns pretty straight forward, even with a mix of earning sources. However, I’ve been PAYE as my sole source of income since pre April 2014 and I have officially declared that I’ve stopped trading as a sole trader.

Even though my employer provides most of the equipment that I need to safely and efficiently carry out my duties, there are still some items that I’m buying for myself that will be used solely for work purposes.

My question is, can I claim these as tax deductible expenses and fill in my end of year return as per usual with the view of getting a refund, even though I’m PAYE?

The HMRC website can be as clear as mud at times, so I thought I’d try my luck with you lot first :slight_smile:

Nope, not as far as I am aware, I’m in a similar situation to you, and try and avoid any expenses at all now. you can claim back some things, but it is a very small list of acceptable stuff.

this might be helpful

Maybe. Self employed, the test is wholly and exclusively. So if you are buying it for your trade, and the equipment is used at least partially for work (and can be defined, so a car that you use 50% for your trade, 50% for normal use is 50% referable to your trade), you can claim.

For employed people, it is different. The test is ‘wholly, exclusively and necessarily’. Do you NEED to spend to do your job, and is it a consequence of doing your job, not lifestyle choices? So some workers are forced to pay for their uniforms, and that is tax deductible. That’s the usual one. So, the question is whether the expenditure is necessary for you to be able to do your job, and if so, why is your employer not paying?

I no Mrs wise gets an allowance for her uniform stuff I’m not sure what but it’s not a lot it’s virtually feck all
But any safety equipment even cloathing should be provided by your employer
But if you use over and above anything the your employer considers to be adequate for the task then that’s up to you and out of your pocket

As a self employed man, I know that if I buy something for the business, it must be wholly for the business in order to claim its cost as an expenditure. The term the taxman uses is “duality of use”, so even though I teach taekwondo, I cannot claim for a tracksuit, unless it is only used for the business, ideally with advertising/marketing on it like this:

If it was a plain hoody, I cannot claim for it. However if it is a safety feature, your employer should be providing it for you, or give you an allowance for its purchase. As an employed person, your employer has a, “duty of care” towards all their staff, and ought to have a point of “due diligence” regarding this.

If you genuinely believe you need this extra kit, claim for it anyway, and the taxman can simply say yes or no.

Ta muchly for the help. You’re certainly easier to understand than HMRC!

I think I can legitimatey claim for professional membership and training costs. I’ll take a chance with the high spec’ outdoor gear that I’ve got receipts for as they can only decline it, eh?

You’re welcome. It’s one of my best traits, to convey information in a manner that is easily understood. Actually, it’s my job :cool:

Depends on the trade you work in but there are fixed rate expenses that have been agreed that you are allowed to claim, doesn’t amount to much but have a look

That’s for fixing equipment, not purchasing or training or trade association membership.