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Posted Sun, 25 Jul 2021 10:18:24 GMT by jack0
Hi, During 2020-21 I had to work from home as an employee due to COVID-19. During this tax year my existing desk chair broke and had to be replaced with a new one to be able to work effectively. The chair is mostly (80%+) used for work but there is occasional personal use. My employer did not reimburse me. Having read the advice on (https://www.gov.uk/tax-relief-for-employees/working-at-home) and the linked page (https://www.gov.uk/tax-relief-for-employees/buying-other-equipment) it appears that I could claim back 80% of the cost of the chair as part of my annual allowance? Please can you confirm my understanding is correct and that this should be entered in the 'Other expenses and capital allowances' box on the 'Employment expenses' page of the online tax return? Thanks
Posted Mon, 26 Jul 2021 15:00:13 GMT by HMRC Admin 23
Hi,

It would be entered on the 'Other expenses' box as you have stated.

Regards
 
Posted Fri, 06 Aug 2021 10:35:13 GMT by Bella Boo
If you'll notice, the link for other equipment talks about business profits, as if it's geared towards businesses rather than individuals. That is because, as an employee, your employer is supposed to provide any equipment you need to do your job. And because, as an employee, the expense needs to be wholly, exclusively and necessarily incurred in performing the duties of your employment, to be allowable for tax relief purposes. Unless your duties are buying office equipment, the expense hasn't been incurred performing your duties but to put you into a position to perform them (see EIM31650).  [ Admin removed link]  That employees will struggle to be eligible for capital allowances. **I'm not HMRC and this isn't a reply on behalf of them**
Posted Sat, 11 Sep 2021 08:02:15 GMT by Daniel Zini
The answer from Bella Boo seems to contradict the answer provided by HMRC Admin 23. Can anyone please confirm what is the correct answer? I am in a similar situation and I bought a desk and a monitor to work from home (as my employer didn't provide them). Can I claim the full amount in the "Employment expenses" section in the "Other expenses and capital allowances:" field where I can also add the £6/week allowance?
Posted Mon, 13 Sep 2021 13:31:39 GMT by HMRC Admin 17

Hi,
 
If this was an allowable expense it would as advised, be entered in the other expenses box as stated.

The guidance at :

Employment Income Manual

Shows the types of expense that can be claimed as an employee working from home .

Further guidance on capital allowances for employees can be found here :

Capital Allowances Manual    .

Thank you.

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