Self Assessment expenses receipts not in own name

sparkiemalarkie

Hi my son started a side hustle 2023/24 and needs to do a self assessment.

He built himself a computer, from scratch,   for the youtube channel.
Some of the parts were really expensive (£900 +) so I used my credit card to buy them since he didn't have one himself.
The parcels were addressed to me an delivered to our shared address. He then refunded me the cost.

Can he still claim these parts as expenses even though the receipts are not in his name?

tia

sx

lisyloo

Expenses for what?
When you say "hustle" what do you mean?
Is it actually a business?

He can't claim anything for a hobby or buying himself stuff.

DullGreyGuy

sparkiemalarkie said:

Hi my son started a side hustle 2023/24 and needs to do a self assessment.

He built himself a computer, from scratch,   for the youtube channel.
Some of the parts were really expensive (£900 +) so I used my credit card to buy them since he didn't have one himself.
The parcels were addressed to me an delivered to our shared address. He then refunded me the cost.

Can he still claim these parts as expenses even though the receipts are not in his name?

tia

sx

Sounds like a capital purchase rather than an expense assuming said computer is for editing videos etc rather than it being a video of putting the computer together. 

Is the computer used exclusively for business and not touched in any way for personal use? Not sure why a vlogger would need a computer made up of £900+ individual components, sounds more like a gaming rig thats trying to be claimed as a business purchase. 

Ultimately as long as there is a paper trail that they did actually pay over the money then HMRC will be ok with it were they to come knocking and accept it as a 100% business use expense.