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Posted Thu, 29 Dec 2022 14:58:51 GMT by Jason Chaser
Hi, I have recently started a second job as a consultant. In order to complete the work, I need home office equipment such as a monitor, desk chair and potentially an upgraded PC to handle the work. I understand I can claim these purchases as expenses, do I have that right? Also, is it still possible to claim back the items if they are purchased with reloadable shopping cards/gift cards. I would be able to prove that I purchased the cards as well. Thanks in advance.
Posted Thu, 05 Jan 2023 14:06:32 GMT by HMRC Admin 32

You can find guidance here for capital allowances for the purchase of equipment, as there there are a variety of ways to claim relief.  

Claim capital allowances

To claim plant and machinery allowances, there must be a qualifying expenditure. Guidance on this can be found here:

CA23000 - Plant and Machinery Allowances (PMA): qualifying expenditure  

The use of reloadable shopping cards,gift cards or debit and credit cards do not affect your ability to claim relief.  

As you have not yet commenced the qualifying activity and may incur these expense beforehand, you can find guidance here on how to claim relief.

CA23020 - Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure incurred before qualifying activity begins

Thank you.

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