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Annual investment allowance

tyllwyd
tyllwyd Posts: 5,496 Forumite
Apologies for posting such a basic question, but I wanted to check that I'm doing things right ...

I'm a freelance editor, self-employed as a sole trader. My annual turnover is less than £15K, and I have very few expenses (a bit of stationery mainly). I need to buy a new laser printer, which will be exclusively for my business, costing less than £200.

I've just realised that the rules have changed, and this is now covered by the annual investment allowance. Am I right in thinking that the AIA applies to 100% of this cost, so I can just enter the full price of the printer in the appropriate box in my self-assessment form? Would that be the price including VAT (I'm obviously not VAT registered) and postage and packing costs?

Comments

  • mrkbrrws
    mrkbrrws Posts: 337 Forumite
    Yes the price including the VAT (because you can't reclaim it) and delivery costs can all be deducted from profits in the year you purchase the printer.
    I am an Accountant. You should note that this site doesn't check my status as an Accountant.
    All posts on here are for information and discussion purposes only and should not be seen as professional advice.
  • mrkbrrws
    mrkbrrws Posts: 337 Forumite
    What is the year-end for your Accounts in 2008/09?
    I am an Accountant. You should note that this site doesn't check my status as an Accountant.
    All posts on here are for information and discussion purposes only and should not be seen as professional advice.
  • mrkbrrws wrote: »
    What is the year-end for your Accounts in 2008/09?


    Our financial year runs 1st April 2008 to 31st March 2009.
  • mrkbrrws
    mrkbrrws Posts: 337 Forumite
    edited 17 April 2009 at 2:05PM
    The Writing Down Allowance for 2008/09 with a year end of 31 March 2009 is 20% for a company or 20.07% if unincorporated (per cahrcalculator.hmrc.gov.uk).

    So you can claim about 20% of the brought forward balance and also 100% of the additions in the year under the AIA.
    I am an Accountant. You should note that this site doesn't check my status as an Accountant.
    All posts on here are for information and discussion purposes only and should not be seen as professional advice.
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