Originally posted by d000hg
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The HMRC guidance is here:
https://www.gov.uk/hmrc-internal-man...anual/eim21613
In particular:
The “not significant” condition should not be decided purely on the absolute time spent on different uses of the equipment or services provided. It should be considered in the context of the employee’s duties and the necessity for the employee to have the equipment or services provided in order to carry out the duties of the employment.
However, you also need to be pragmatic - a good rule of thumb is: if you had an inspection, could you convince the tax inspector that a) it was something that was essential for your business and b) that there was no dual *purpose* for buying it. The more likely something has a dual purpose, the more convincing your case will need to be. Something that is clearly work/office equipment will probably not be questioned.
For example...you could probably contrive a business case for buying a TV for your home office but if the office is in your home and you don't have a really convincing reason for buying it then HMIT will probably think you're pulling a fast one. But if you were a console games developer that needs a console and a TV to hook it up to then clearly it would pass the wholly and exclusively rule, even if you did use it recreationally outside office hours.
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