Claiming Expenses - Self Employed

SueDSueD Posts: 2Registered
My client wants to claim for new (orthotics) insoles specially custom made for work boots. I am saying he cannot claim for these, but he is insistent they are required for him to be able to work and they were custom made for his workboots. He is self employed doing garden maintenance and construction work.

Has anyone ever claimed for anything like this? My instincts tell me he can't claim, but I am not 100%

Comments

  • CSan89CSan89 Posts: 207MAAT
    How much are the insoles?
    AAT Level 2&3 - 2016
    AAT Level 4 - 2017
    Personal Tax, Business Tax and External Auditing

    ACA/CTA -
    Certificate Level - Jan 2019
    SueD
  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderPosts: 1,461Moderator, MAAT, AAT Licensed Accountant
    edited March 2018
    Does he wear the insoles and the boots exclusively for work?
    SueD
  • readerreader Experienced Mentor Posts: 1,039MAAT, AAT Licensed Accountant
    How much are the insole? - Personally I think this is an irrelevant question. The price wouldn't determine whether or not it is allowable. The wholly and exclusively rule would determine this.

    Assuming the work boots are some sort of protective/specialised requirement for him to do his job, the insoles should be allowable (because the insoles are customised to his work boots). In the same way a helmet would be allowable as protective uniform.

    If the boots are just normal boots that anyone can buy from a normal store and wear it as everyday footwear is likely the insoles would be disallowed. This would still be the case even if the boots and insoles are exclusively used for work. See the case of Mallalieu v Drummond [1983]: https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37910





  • SueDSueD Posts: 2Registered
    The cost was £60, which i think is irrelevant. His actual workboots are the normal steel toe cap boots that guys wear. (no problem claiming for them). He went to a Podiatrist to have the insoles custom made at a cost of £60.
  • readerreader Experienced Mentor Posts: 1,039MAAT, AAT Licensed Accountant
    Nice happy ending then (imho)- claim them.
  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderPosts: 1,461Moderator, MAAT, AAT Licensed Accountant
    I agree that the custom insoles should follow the tax treatment of the work boots.
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