Working from home tax relief - office equipment purchases?

cjmerritt7

Hi, like many people this year I've been working from home throughout the Covid pandemic right from the start.  I'm aware of the £6 per week tax relief that can be claimed for unreceipted expenses, ie contributing towards home heating costs etc.  However, I'm wondering whether it is possible to claim for other related purchases, i.e. computer desk, chair and monitor that I bought over the summer - have all receipts to itemised if needed.  I bought this basic home office set-up to get away from the laptop on the coffee table whilst also considering ergonomic and display screen equipment regulations.

Anyone know if these can be claimed for?  I'd be happy to forgo the £6 per week relief as my family have largely been at home anyway during the day so it's not as if there were 'additional costs' incurred from the likes of extra heating or energy costs.  Should say that I'll be required to work from home through to 2021 or at least until the vaccine is fully rolled out which is when my employer has indicated that a return to the office for all personnel will be possible.  So in effect, having to set up the 'home office' due to being required to work from home for 12-18+ months.  I also have to do self assessment tax returns for other reasons in addition to my main salaried employment so either the £6/week relief and/or home office purchases/expenses would be declared on the self-assessment tax return.

Cheers....

Jeremy535897

See https://www.gov.uk/tax-relief-for-employees/working-at-home

You will see there is a separate link for the purchase of equipment etc (which includes furniture). However, you can only claim for equipment that you must buy, as opposed to equipment you choose to buy.

unholyangel

Are you an employee? Normally as an employee, it's up to your employer to provide the tools you need to do your job. 

If they don't, there is the possibility or claiming tax relief but it's very restrictive and if you qualify,cuts normally for a capital allowance, so would only benefit if you had capital gains to offset it towards. 

Jeremy535897

unholyangel said:

Are you an employee? Normally as an employee, it's up to your employer to provide the tools you need to do your job. 

If they don't, there is the possibility or claiming tax relief but it's very restrictive and if you qualify,cuts normally for a capital allowance, so would only benefit if you had capital gains to offset it towards. 

As OP said "main salaried employment" I assumed that they were referring to employment income.
Capital allowances for employees are deducted from employment income, not capital gains. Unfortunately the rules are very restrictive on what can be claimed for, as noted above.

bermudianmark

unholyangel said:

Are you an employee? Normally as an employee, it's up to your employer to provide the tools you need to do your job. 

If they don't, there is the possibility or claiming tax relief but it's very restrictive and if you qualify,cuts normally for a capital allowance, so would only benefit if you had capital gains to offset it towards. 

Capital allowances are set off against trading income rather than capital gains, so if you are self employed you can offset against your trading income.

unholyangel

Jeremy535897 said:

unholyangel said:

Are you an employee? Normally as an employee, it's up to your employer to provide the tools you need to do your job. 

If they don't, there is the possibility or claiming tax relief but it's very restrictive and if you qualify,cuts normally for a capital allowance, so would only benefit if you had capital gains to offset it towards. 

As OP said "main salaried employment" I assumed that they were referring to employment income.
Capital allowances for employees are deducted from employment income, not capital gains. Unfortunately the rules are very restrictive on what can be claimed for, as noted above.

That's what you get when you use forums after a few drinks! Whoops. I can't even understand what I was thinking with that one. 

But I did see the employment part, I just asked in case one of the "other reasons" was self employment. I didn't think it likely, given the wording. But you never know!

cjmerritt7

Thanks all, think I'll just stick to the £6/week tax relief.  Seems there is a grey area over whether the purchases could be considered as essential, ie could not do my job without them - or chosen to buy for personal/comfort reasons working from home for a prolonged time.  Likewise, bought to use for working from home whilst being told to work from home by employer.  But once return to the office - say mid-2021, the desk/chair/screen would then be used for personal use, study and/or other family members and occasional work from home afterwards - not exclusive to one or the other.  For those that suggested the capital allowance, I'm not self-employed so have no business assets that the home office could be considered against.  I have main salaried employment taxed at source and only have to do self assessment for a small amount of rental income for a property I jointly own.  So having to claim via self-assessment rather than the HMRC microsite.  Cheers.     

Jeremy535897

unholyangel said:

Jeremy535897 said:

unholyangel said:

Are you an employee? Normally as an employee, it's up to your employer to provide the tools you need to do your job. 

If they don't, there is the possibility or claiming tax relief but it's very restrictive and if you qualify,cuts normally for a capital allowance, so would only benefit if you had capital gains to offset it towards. 

As OP said "main salaried employment" I assumed that they were referring to employment income.
Capital allowances for employees are deducted from employment income, not capital gains. Unfortunately the rules are very restrictive on what can be claimed for, as noted above.

That's what you get when you use forums after a few drinks! Whoops. I can't even understand what I was thinking with that one. 

But I did see the employment part, I just asked in case one of the "other reasons" was self employment. I didn't think it likely, given the wording. But you never know!

That's very true. I've sometimes mentioned (or not mentioned) an obscure minor point and then found it takes centre stage.