Claiming back for equipment....

Rachey

Hello again!

A family member has approached me, she is self employed and runs her own barbers shop. One of her employees (she is definitely an employee and not self employed) has been told off one of her customers that she can claim back the cost of her clippers. The employee purchased these herself by mutual agreement as she also gets to use them for personal use. Hopefully not on herself but family members etc!!! It is not written in any contract that she must purchase her own clippers it was a very casual conversation.

Obviously I can be wrong from time to time but I would disagree with what she's been told, I don't think she can claim the cost back as she is an employee??

Please help x

deanshepherd

If she is contractually obliged to provide her own clippers then yes (she passes the 'necessarily' test). Although if they are also used outside of the employment then she may fall foul of the 'wholly and exclusively' test. There may be a set figure HMRC have agreed hairdressers can claim as a deduction against their employment income to cover such costs - worth checking.