Category
Equipment & Technology
Equipment & Technology
Computer equipment
Laptops, desktops, monitors and similar equipment bought for the business are generally claimable, typically as capital allowances rather than as a simple running cost.
Sole traderAllowableLtdAllowableEmployeeConditional
Equipment & TechnologyMobile phone
Mobile phone costs can be claimed for business use, but the treatment is very different depending on whose name the contract is in.
Sole traderPartially allowableLtdConditionalEmployeePartially allowable
Equipment & TechnologyOffice furniture
Desks, chairs and storage bought for business use are generally claimable, usually as capital allowances.
Sole traderAllowableLtdAllowableEmployeeNot allowable
Equipment & TechnologySoftware subscriptions
Subscriptions to software used in the business — accounting tools, design apps, cloud storage — are generally allowable running costs.
Sole traderAllowableLtdAllowableEmployeeConditional