Equipment expenses while on inside IR35 contract

[eek]

If you read that closely, I think the situation is different - the baseline there is "no computer", i.e., no expense, it is not a slower computer provided by the employer. Otherwise, I think it would be inconsistent with the quote I highlighted. If a computer is essential for the performance of the duties and there is clear evidence that the employer requires the employee to pay, then it's probably fine, but that is a very narrow situation.

That was my entire point

Because no computer is being supplied but you need one for the contract EM36500 applies so you can't claim for it

And the other was that it's a pity because if you were given something completely dire EM36730 would apply and you could (potentially) claim for the purchase of a better one.

Mind you as all that is required is to connect to a remote desktop hosted elsewhere that latter argument wouldn't work in this case.

And yes. even in this case a significant fact was missing from the original post. Because the computer is merely used to connect to the work computer that exists elsewhere there isn't any justification to buy a better computer than the one you already have.

[jamesbrown]

I think we're talking at cross-purposes as to what those EIMs say and mean, but it doesn't really matter because neither of us can be certain and we both seem to hold the same view about the likelihood of the OP being able to claim tax relief, i.e., not very likely (particularly given the new information supplied).

[Nut]

Thanks all for the replies. I figured it would be a long shot getting any sort of allowances from hector!

Indeed the way this end client treats employees/contractors is a little odd. All permies are given laptops and any wfh kit they need. All third party suppliers are instructed to use their own kit (for other third party suppliers it would be their employers laptop, for inside ir35 contractors it effectively means your own personal kit) and log into the virtual desktop. Same as other stuff like permies provided a work phone (not that i'd want to carry one anyway), but inside contractors expected to supply your own.

So in this instance you're expected to supply your own kit to access their network. As well as any other kit you need to be set up from home (desk, monitors etc etc) although for most people at this point in the pandemic most people have a wfh setup. But the expectation is still there that you've supplied it all yourself since no one else in the chain is supplying anything for you. So it does somewhat feel like, as hmrc say, you are an 'employee for tax purposes only' as stuff like supplying kit which is provided to a permie, for inside contractors everyone just shrugs and says 'not my responsibility'.

[jamesbrown]

There are many, many reasons to not accept contracts that are inside IR35 and expenses is certainly one of them (especially since Chapter 10 was introduced and the 5% allowance ditched for anyone that falls within it). Strictly speaking, you are in exactly the same position as a regular employee w/r to tax relied on expenses but, sure, you are in a worse position from an engagement POV, because the client will effectively see you as a temp resource or contractor, but you certainly don't have the flexibility/freedom afforded to those of us that only stick with outside IR35 contracts. I also appreciate that you may not have that option, depending on your background/specialism.

[Nut]

There are many, many reasons to not accept contracts that are inside IR35 and expenses is certainly one of them (especially since Chapter 10 was introduced and the 5% allowance ditched for anyone that falls within it). Strictly speaking, you are in exactly the same position as a regular employee w/r to tax relied on expenses but, sure, you are in a worse position from an engagement POV, because the client will effectively see you as a temp resource or contractor, but you certainly don't have the flexibility/freedom afforded to those of us that only stick with outside IR35 contracts. I also appreciate that you may not have that option, depending on your background/specialism.

Indeed, I dare say I will probably go back to ltdco once my two years are up, especially now that I am seeing green shoots regarding outside roles coming back up. Certainly for the last 18+ months i've seen next to no outside ones particularly in the industries I typically work in, so it's been either go inside or don't work. Whilst i've been grateful for the work i've certainly got one eye on moving back to the ltd way of working when I can.