Claiming an e-book reader such as an Amazon Kindle on expenses

[Cenobite]

I'm thinking about buying an e-reader and charging it as an expense to my company.

The professional technical hardcopy books I need are updated quite often. My options are to:

* buy another updated hardcopy; or
* buy the e-book edition where the updates are free.

I understand that an e-reader could be seen as a personal item but this really would be for professional books only since the personal books I'm interested in can be loaned for free from my local library; getting the professional books always means paying for them.

I don't have an accountant any more so I can't ask them.

Anyone else done this?

[SueEllen]

You may not have an accountant any more but you do have access to HMRC pages like everyone else.

If the ebook reader is for your business then yes you can expense like everything else. Some Amazon kindles are about £80 which is cheaper than a decent printer.

Oh and depending what phone you have you can download software to read books, magazines and newspapers on that as well.

[Wanderer]

I'm thinking about buying an e-reader and charging it as an expense to my company.

If it's primary purpose is to hold e-book versions of technical manuals which would otherwise be too unwieldy to carry around with you then I can't see any problem with putting it through the expenses.

And since it's primary purpose is business use, I don't see that there would be any problems downloading non work related books to read on the train either though you would have to pay for the personal books out of your own pocket.

[northernladuk]

Pffff

[Cenobite]

You may not have an accountant any more but you do have access to HMRC pages like everyone else.

I suppose I'm confused because I can imagine it being interpreted as a grey area. You can read all the HMRC pages you like, that's why I asked this question on a contractors' forum.

Similarly a few years ago I wanted to claim for a satnav since I was travelling around a lot with work but my accountant (SJD) told me I couldn't because it had duality of purpose. I can imagine she'd have said the same about this.

[malvolio]

I suppose I'm confused because I can imagine it being interpreted as a grey area. You can read all the HMRC pages you like, that's why I asked this question on a contractors' forum.

Simple. Buy two.

HTH

[Wanderer]

Similarly a few years ago I wanted to claim for a satnav since I was travelling around a lot with work but my accountant (SJD) told me I couldn't because it had duality of purpose. I can imagine she'd have said the same about this.

Do you use a computer for business? Is it ever used for non business purposes? Is that a "duality of purpose" too? Pffft.

Have a read of this guidance from HMRC. Of particular interest is the statement:

"where a computer is provided by an employer because it is necessary for an employee to be able to carry out the duties of the employment either at home, or whilst travelling or at work, it is highly unlikely that any private use made of that equipment will be significant when compared with the business need for providing the computer in the first place. In these circumstances section 316 will apply and no tax charge will arise."

If you can prove that it's necessary to have an ebook/ipad/laptop as an alternative to carrying heavy reference books around with you then it's an allowable expense regardless of how much private use you make make of the device.

See also Example 2 where the utility engineer has a computer provided that he uses for 5 minutes of business use per day and private use far outweighs that but it's an allowable expense because he can't do his work without it.

[Diver]

I use my Kindle for storing wasily accessible copies of engineering and technical manuals as well as pdf copies of relevant legislation, ACOP's etc.

I also keep a few novels on there to read when travelling. Who'se going to check?

[LisaContractorUmbrella]

Just my opinion - I can't see any problem with your business buying a Kindle or similar but I do think that HMR&C would consider there was duality of purpose especially as it has been marketed as a recreational item. It was always accepted that people primarily used computers for work - it is only in more recent years that the duality of purpose argument has arisen as so many people use them for so many things other than work - but an E-Book is something different. Could you demonstrate that it is necessary wholly and exclusively for business?

[northernladuk]

And all this risk and worry over something that is clearly duality of purpose and has nothing to do with computer use (which is now accepted as are smartphones) for the tax saving on £80..... Go for it