Claiming expenses

Caterina

Hello Premier, thank you for your reply.

My friend is in fact using the books as stock (on loan to clients, not as resell), as educational tools (teaching aids in e.g. birthing positions, breastfeeding etc...) but also as her continuous professional development. She is a fully qualified doula and has worked as a volunteer in this capacity for the last 5 years. However the science around birth issues changes with times and she needs to keep herself updated. Hope this clarifies the use of books.

I think that this year it is not a relevant issue because even if she did not claim these books as expenses she is not earning enough for the expense to have any effect on her tax. She is still quite far from reaching her taxable limit at present. However this issue will arise from her next financial year, which has already started (she is working to the tax year) and I need to assist her in setting her book-keeping systems in a consistent way.

Thanks again for your help, both Premier and Debbie.