Capital Allowance/AIA Question - What Can I Claim Below?

[milkyc]

Hi

I would like some advice just to clear a little confusing as new to tax returns.

I am a sole trader wedding videographer.

I am aware that the following can be put down as expenses.

CLIENTS BLANK DVDS
POSTAGE COSTS
BATTERIES
WEBSITE DOMAIN COSTS
FACEBOOK ADVERTS COST
BUBBLE WRAP

And I believe I am correct in thinking that I can put down the following within my AIA.

Sony £1200 camera
Sony £600 LENS
Laptop £1200
LED £200 Studio Lights

But where can these smaller in between items be placed (if anywhere) when completing my tax return.

AA BATTERY CHARGER
USB CHARGER CABLE
NEW COMPUTER MOUSE
Laptop Sleeve
IPAD HOLDER
LARGE CAMERA EQUIPMENT BAG
6 gang extension cable


I just require some confirmation or if I'm missing something completley?

Thanks!

Mike

[pawncob]

Consumables should always be treated as revenue items. Some items fall between two stools and it's all down to cost. If it's a long term asset and it costs over (say) £200 then it might be capital. It's a judgement call. Everything in your last list I would charge to Repairs & Renewals.

[pawncob]

Consumables should always be treated as revenue items. Some items fall between two stools and it's all down to cost. If it's a long term asset and it costs over (say) £200 then it might be capital. It's a judgement call. Everything in your last list I would charge to Repairs & Renewals.