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Posted Tue, 04 Jan 2022 14:51:49 GMT by VeronicaF
Hello. I live in Scotland and I'm self employed. From February 1st 2022 in Scotland a new law will start. This requires that every house in Scotland must have: - smoke alarms in every hall or landing space - one smoke alarm in the most used room in the house ( usually living room ) - one heat alarm in the kitchen Now... since I work from home my most used room in the house is not the living room but my studio from where I work ( the third bedroom in my house ), so I was wondering if I can declare as expense the cost of the fire alarm ( one only ) I have to install in my studio. Thank you
Posted Tue, 04 Jan 2022 15:23:59 GMT by Bella Boo
Hi, you may wish to wait for hmrc's response but I'm a partially qualified accountant and can't see any grounds for the expense being a business one. The expense was incurred to satisfy your legal obligations as the homeowner and still would have been incurred even if you did not work at home at all . You working from home may end up dictating where the alarm needs to be placed, but it's not the reason the expenditure was incurred. Therefore expense wasn't wholly and exclusively incurred for purposes of the trade and isn't allowable.
Posted Thu, 06 Jan 2022 13:22:23 GMT by HMRC Admin 2

This would not be an allowable expense for tax purposes. 

Thank you.

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