For example, if you work in a sector such as the building trade, you'll have to wear protective clothing such as overalls, gloves and boots. If you have to pay for the cost of repairing, cleaning or replacing this type of clothing yourself and your employer doesn't reimburse you, you are entitled to tax relief — but you can't claim for the initial cost of buying the items. You can also get tax relief on the cost of repairing, cleaning or replacing a uniform if it's "recognisable", your employer requires you to wear it while you're working, and you've got to pay for it yourself.
If you are employed specifically to work at home, "and have no alternative but to do so", you may be able to get tax relief on some of your household expenses, such as the extra cost of gas and electricity and business phone calls, says HMRC. But you won't be able to get relief on domestic expenses that you're paying anyway, such as your mortgage or council tax, or expenses that relate to both business and private use, such as your phone line rental or internet access. You can claim the cost of any business calls.
In terms of line rental and broadband connection fees, a proportion of the cost can be claimed based on business use compared to total use. If you buy a new computer or iPad, you may offset its proportional cost, so if it's entirely used by the business, you may offset the whole cost. The same is true of software. You can claim for printers, stationery and trade journals. However, you can't claim for private motoring, or for speeding tickets. HMRC allows all costs incurred for advertising in newspapers, directories, mailshots, free samples, and the cost of designing and running a website to be offset.
The same is true of employing accountants, solicitors, surveyors, or architects, as well as paying any professional indemnity insurance premiums. Share with your friends. Share to Facebook Share to Linkedin. Book an appointment with an expert. Book Now. Share Share to Facebook Share to Linkedin. Related Articles. Tax Return. A guide for American expats working and living in Australia.
Includes what US expats need to know Behind in your taxes? Tax Returns in Australia. Learn more about fulfilling your tax obligations in Australia. Get to know the requirements, tax Close modal. What are you looking for? This method can produce an accurate result and is suitable for all businesses, particularly ones where motoring costs are high. HM Revenue and Customs permits self-employed people to claim a fixed mileage allowance for all business mileage travelled as an alternative to apportioning total costs.
Once this method has been chosen, the business should normally continue with it during the life of the vehicle. Details of the method are given at. This method will allow most self-employed workers to claim 45p per business mile travelled in a car or van 45p for the first 10, miles and 25p thereafter.
Ideally you should keep a note of all business journeys, so that you can demonstrate evidence of the number of miles which you have claimed in each tax year. In the absence of a log, it may be possible to estimate the business mileage by taking the annual mileage of the vehicle e. What can we help you find?
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