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Posted Wed, 04 May 2022 14:58:46 GMT by Heather Penney
Which expense categories do these two items fall into? 1. Physical books, used for directly teaching students. I do not mean books that teach me to teach students. I mean Direct Instruction books where the educator reads from a script directly to the learner. 2. Digital resources, that will last forever, but will be used to make flashcards. These items are not from a subscription service but are a one off purchased item.
Posted Tue, 10 May 2022 08:22:10 GMT by HMRC Admin 19
Hi,

You can see the following guidance on claiming job expenses:

Expenses if you're self-employed

Thank you.
Posted Tue, 10 May 2022 21:16:37 GMT by Heather Penney
I have read this page, several times. I asked because I couldn’t find the answer.
Posted Fri, 13 May 2022 15:20:53 GMT by HMRC Admin 10
Hi
This would just be entered as other expenses if they do not fall into any other category. 
Thankyou.
Regards.
Posted Mon, 30 May 2022 14:55:17 GMT by Heather Penney
1. Physical books, used for directly teaching students. I do not mean books that teach me to teach students. I mean Direct Instruction books where the educator reads from a script directly to the learner. Ok if we regard this as a tool, which expenses category would it fall into?
Posted Tue, 31 May 2022 13:37:10 GMT by HMRC Admin 17

Hi,
 
If the books are essential for your business this would be classed as equipment .

Thank you.

 
Posted Tue, 31 May 2022 16:11:47 GMT by Heather Penney
Many thanks for your response. For future reference what is the difference between tools and equipment for someone working in a tutoring capacity. Thanks.
Posted Wed, 01 Jun 2022 12:14:40 GMT by HMRC Admin 26
Hi,

Tools refers to actual hardware like hammers, saws, etc whereas equipment will be books, paper etc.

Thank you.
Posted Wed, 01 Jun 2022 13:33:27 GMT by Heather Penney
Many thanks for your response. I had been defining tools as things you needed to get a job done that you could not walk away from and leave to get on with the job, e.g. instruction material that you needed to read from, paper cutters that you needed to move etc. and equipment as things you could walk away from and they would get on with the job themselves, e.g., printers, laminators etc. So from what you are saying I should class everything I used to get my job done as equipment? I am also now confused that paper is to be classes as equipment rather than stationary. Sorry i'm getting more confused...
Posted Mon, 06 Jun 2022 14:06:55 GMT by HMRC Admin 17

Hi,
 
All information on self employed expenses can be found at :

Expenses if you're self-employed    or in the Self Employed manual :

Search on GOV.UK  .

Thank you.
Posted Fri, 10 Jun 2022 11:50:41 GMT by Heather Penney
As noted above, I have read the pages in the link several times and I am asking questions as I couldn't find the answers. Is paper classed as stationary or equipment?
Posted Mon, 13 Jun 2022 08:34:55 GMT by HMRC Admin 2
Hi,

This would be equipment.

Thank you.

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