Can I deduct cost of computer

Dahliaa

Hi, 
during this tax year I have purchased a desktop Mac as my previous laptops no longer work.
Our company operates a policy that we need to buy our own personal devices to work from home, even if it was mandated during pandemic. They don’t reimburse anything.
Can I deduct the cost of desktop I purchased as employment expenses or something like that?

Dazed_and_C0nfused

Doubtful.

What would happen if you told your employer your laptop had stopped working and you will get on with some work when they arrange for a replacement to be delivered to you?

Dahliaa

Dazed_and_C0nfused said:

Doubtful.

What would happen if you told your employer your laptop had stopped working and you will get on with some work when they arrange for a replacement to be delivered to you?

I had 2 older laptops which actually stopped working, one maybe related to excessive daily use 10+ hours for work and second due to older software, we need now newer windows in order to WFH which I don’t  not have so it’s unusable.

They look at me as if I’m trying to kick up fuss when I raised this couple of times. That’s the policy they operate, you need to get your own device. Everyone else does that.

Dazed_and_C0nfused

It's not impossible for you to claim.

Assuming you are claiming less than £2,500 then you will need to complete form P87.

But be prepared for HMRC to contact your employer about this.

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36560

Jeremy535897

What are you actually doing on the computer? Are you logging on to employer systems?

Dahliaa

Jeremy535897 said:

What are you actually doing on the computer? Are you logging on to employer systems?

I’m connecting to my company network via Citrix. I don’t work in the computer itself locally, I don’t use its systems, hard drives or anything for work. 

And I don’t use it for any personal use. Bought it in the summer and there is nothing  stored. I solely bought it to use for work as it has big display. 

I have no personal need for desktop or laptop. 

Jeremy535897

The conditions for claiming capital allowances (according to HMRC) are set out here:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36730

For modest costs, as Dazed has said, a P87 can be used.

unholyangel

Jeremy535897 said:

The conditions for claiming capital allowances (according to HMRC) are set out here:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36730

For modest costs, as Dazed has said, a P87 can be used.

Won't be allowable as an employee. Wasn't incurred in performing their duties, unless their duties are buying computers for the employer! 

Jeremy535897

unholyangel said:

Jeremy535897 said:

The conditions for claiming capital allowances (according to HMRC) are set out here:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36730

For modest costs, as Dazed has said, a P87 can be used.

Won't be allowable as an employee. Wasn't incurred in performing their duties, unless their duties are buying computers for the employer! 

If that were correct, what is the point of EIM36730?

unholyangel

Jeremy535897 said:

unholyangel said:

Jeremy535897 said:

The conditions for claiming capital allowances (according to HMRC) are set out here:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36730

For modest costs, as Dazed has said, a P87 can be used.

Won't be allowable as an employee. Wasn't incurred in performing their duties, unless their duties are buying computers for the employer! 

If that were correct, what is the point of EIM36730?

The OPs post implies they are working from home by choice. 

But there's also the indication the machine was bought as the previous one required a software upgrade. 

So they'd be back to relying on s336. Although I'd point out capital allowances (whether writing down or otherwise) are normally of limited use to employees. 

But I'm also a bit puzzled why, if (as OP says) they need newer version of Windows to do their job, they'd buy a mac. 

Jeremy535897

I agree that if the employee chooses to work from home, a computer is very unlikely to qualify for capital allowances, because it seems inconceivable that a computer would not be provided by the employer if that employee chose instead to work at the employee's office.