Claiming Expenses - Self Employed

SueD

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%

CSan89

How much are the insoles?

MarieNoelle

Does he wear the insoles and the boots exclusively for work?

reader

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

SueD

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.

reader

Nice happy ending then (imho)- claim them.

MarieNoelle

I agree that the custom insoles should follow the tax treatment of the work boots.