Guides from payecheck

Guide To Work Expenses

We hope our Guide to Work Expenses will assist you - click on a link to read more information on that subject:

  1. Equipment Provided by an Employee
  2. Subscriptions to Professional Bodies etc
  3. Exemptions from charges to tax on benefits received
  4. Relief for the Cost of Home-working
  5. Disclaimer

1. Equipment Provided by an Employee

Where it can be show that equipment, for example a PC, is provided by an employee for use in the performance of the duties then relief may be obtained under the capital allowances code.

Once again, it has to be demonstrated that it is a necessary condition of the employment and that each and every holder of that post must supply that equipment.

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2. Subscriptions to Professional Bodies etc

Subscriptions to approved professional bodies and other vocational bodies may have an entitlement to relief.

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3. Exemptions from charges to tax on benefits received

It is important to understand that all reimbursements of expenditures or expenditures met on behalf of employee are capable of giving rise to a tax charge against the employee (where a benefit to the employee can be demonstrated).

Relief is commonly granted either by a particular rule or in some cases by concession. However, where a relief from being taxed may be available where the employer reimburses expenditures, it does not then necessarily follow that where the employee incurs those expenditures that the employee is entitled to relief.

Relief for un-reimbursed expenditures can only be obtained under the general rules as set out above.

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4. Relief for the Cost of Home-working

Relief can be obtained where there is a requirement for the work to be carried out at home and additional costs are incurred in carrying out that work.

It is a pre-requisite that the home has to be accepted as a workplace for this purpose.

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5. Disclaimer

While we hope the above has been found to be useful it is intended only as a general guide, may not reflect the very latest developments in tax law, and cannot be a substitute for professional advice. 

We cannot accept any responsibility for loss occasioned to any person acting or refraining from acting as a result of material contained in this guide.

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