Relief working from home - laptop

[Yiannis17]

Afternoon

I have someone who wants to claim the cost of his laptop as he had to work from home during covid. The £6 weekly relief is one thing I understand but his employer did not reimburse him for the cost of the lap top so he wants to claim it through his self assessment.

Am I missing something here?

Thank you

[darthblingbling]

Was it wholly, exclusively and necessary for the job. Any reason why his employer didn't provide him with one?

[Yiannis17]

Morning and thank you.

There is no reason at all. And looking at EIM31620 I don't think he has a leg to stand on. I know that certain rules were relaxed during the lockdown.

[darthblingbling]

Think there was a relaxation for employers providing equipment and furniture for home use so long as it was on a loan arrangement.

If buying his own laptop for work I'd think it would need to come under the wholly, exclusively and necessary provision; the latter is usually the hardest to prove as normally your employer would provide everything you need to carry out the job. If he's just buying a laptop to make the job easier for his own preference then likely won't satisfy.