Trying to plan ahead. SWMBO is started self employed. She has one employee (me unpaid part time).
Trying to navigate the expenses minefield since it is a bit different.
Typical pattern is that she will make multiple calls providing domestic care services to clients. She will generally have first about 9am last about 7pm and some breaks during the day.
I have the following tentative list.
- mileage at amaps rates (is this one of these rare cases where apportionment might work. But this means capital allowances not simplified)
- interest on the car loan (in my name not hers) apportioned according to private/business use looks like it might be chargeable in a sole trader environment
- car insurance. The additonal cost for business use is identifiable and i believe claimable
- parking permit (medical) and casual
- liability insurance
- home office 10/month (25-50 hour rate)
- mobile (full cost of contract 30/month)
- social functions to 300/year. I am the employee she is my +1 (too thin ice maybe?)
- Then the sticky subject of subsistence. Breakfast once or twice a week when an early start is required. Ditto dinner. How much 5/breakfast 15/dinner seems to fit guidelines. (Receipts needed since scale rates do not appear to apply).
But.... the above "out of pattern" subsistence would appear to be ok always. However is there a reasonable argument to make that the work pattern is itinerant and that all subsistance is allowable? (cf a commercial traveller).
Any help gratefully reveived. Just trying to ensure i claim something approaching everything. Not particularly wanting to rip the p.
There is also the question of capital equipment. There is a recently acquired mac. Approx 1800. Depreciate and charge to capital allowances or a one off claim ? Will not be vat registered.
Trying to navigate the expenses minefield since it is a bit different.
Typical pattern is that she will make multiple calls providing domestic care services to clients. She will generally have first about 9am last about 7pm and some breaks during the day.
I have the following tentative list.
- mileage at amaps rates (is this one of these rare cases where apportionment might work. But this means capital allowances not simplified)
- interest on the car loan (in my name not hers) apportioned according to private/business use looks like it might be chargeable in a sole trader environment
- car insurance. The additonal cost for business use is identifiable and i believe claimable
- parking permit (medical) and casual
- liability insurance
- home office 10/month (25-50 hour rate)
- mobile (full cost of contract 30/month)
- social functions to 300/year. I am the employee she is my +1 (too thin ice maybe?)
- Then the sticky subject of subsistence. Breakfast once or twice a week when an early start is required. Ditto dinner. How much 5/breakfast 15/dinner seems to fit guidelines. (Receipts needed since scale rates do not appear to apply).
But.... the above "out of pattern" subsistence would appear to be ok always. However is there a reasonable argument to make that the work pattern is itinerant and that all subsistance is allowable? (cf a commercial traveller).
Any help gratefully reveived. Just trying to ensure i claim something approaching everything. Not particularly wanting to rip the p.
There is also the question of capital equipment. There is a recently acquired mac. Approx 1800. Depreciate and charge to capital allowances or a one off claim ? Will not be vat registered.
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