Capital allowances for PAYE - spare laptop

Monsoon FMAAT, AAT Licensed Accountant Posts: 4,071 ? ? ?
An employee is required to provide his own laptop on which to work as his job in IT, where he is required to work from home. The employer will not provide any computer equipment (all employees have to provide own laptops and work from home). I am therefore satisfied under EIM36730 that capital allowances can be claimed against employment income.
One particular employee is a key worker and for him to not have a laptop would be a potential catastrophe for the business. He therefore has a spare.
It being January and all, I am struggling trying to work out if he can claim CAs on the spare. He has it WE&N for work, but it isn't actually used. But its function is for use in an emergency.


  • sjkr
    sjkr MAAT, AAT Licensed Accountant Posts: 74 ? ? ?
    Hi, I don't see why not, I would allow the CAs. Julie
  • stiff9
    stiff9 Registered Posts: 5 Regular contributor ⭐ ? ⭐

    I would say CAs can be claimed. There is no rule (as far as I am aware) that states an asset must be used a certain amount of times in order to be WE&N for work.

  • Jawz
    Jawz Registered Posts: 53 Regular contributor ⭐ ? ⭐
    I would claim too. The key phrase there 'WE&N for work' says it all in my opinion, hence whether the asset is actually being used or not yet is irrelevant in this situation I think.
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