Originally posted by PurpleGorilla
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You cannot claim on any capital expenses - that is laptops, printers phones, tablets etc.......
plus see this link - notice the "exclusive" word that is frequently used - so even office supplies don't count if there is home use in the context of flat rate calculations! VAT flat rate
Examples of relevant goods
This isn’t an exhaustive list:
•stationery and other office supplies to be used exclusively for the business
•gas and electricity used exclusively for your business
•fuel for a taxi owned by a taxi firm
•stock for a shop
•cleaning products to be used exclusively for the business
•hair products to use to provide hairdressing services
•standard software, provided on a disk
Examples of supplies that aren’t relevant goods
This isn’t an exhaustive list:
•accountancy fees, these are services
•advertising costs, these are services
•an item leased/hired to your business, this counts as services, as ownership will never transfer to your business
•food and drink for you or your staff, these are excluded goods
•fuel for a car this is excluded unless operating in the transport sector using your own, or a leased vehicle
•laptop or mobile phone for use by the business, this is excluded as it is capital expenditure see paragraph 15.1
•anything provided electronically, for example a downloaded magazine, these are services
•rent, this is a service
•software you download, this is a service
•software designed specifically for you (bespoke software), this is a service even if it is not supplied electronically
As far as I can see, there is no easily found gap to stay on the old flat rate for most of us.
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