Tax relief on tools

moneymousesaver

Hi, hope someone can help me here - first time for posting, so apologies if I have put this in the wrong place.

My partner has just started a new job paye. His previous job provided all his tools, but the new one doesn't. We have spent about £350 on new tools, and £130 on a SAT nav, also for the new job.

Is he entitled to tax relief on these purchases? If he is, how do we apply?

Many, many thanks in advance for all of your help.

mrkbrrws

The test is whether the expenses are wholly, exclusively and necessarily incurred in doing the job.

Unless the Sat Nav is required by the employer and it is not used personally, my view is that it would not be allowable.

The tools should be allowable assuming they are several small items. If the £350 only represents one or two larger items which are expected to be used for over two years then it may be more appropriate to claim Capital Allowances instead which spread the expenditure over a number of tax years.

A claim can be made by letter to HMRC.

http://www.hmrc.gov.uk/incometax/how-to-get.htm
http://www.hmrc.gov.uk/incometax/relief-tools.htm

moneymousesaver

Thanks for the link. The sat nav is not required by the company he works for, but makes his life much easier. It is not used for personal use as we have another in our family car (other halfs company provide a van).

The most expensive tool is a drill - £199 which probably will last 2 years.