Will the laptop or computer be used for your business?

Not claimable as a business expense. If the laptop has no business use, it cannot be claimed as a business expense. HMRC requires expenses to be incurred for business purposes.

Will the laptop be used exclusively for business (no personal use)?

You can claim the full cost. Since the laptop or computer is used exclusively for business, you can claim the full cost as a business expense. If the item costs less than £1,000, you can typically deduct it in full in the year of purchase. For higher-value items, you may need to claim capital allowances instead.

Will the company purchase the laptop (not you personally)?

Better to have the company purchase it. If you buy the laptop personally, you'll need to either sell it to the company or claim it as a director's expense. It's cleaner and more tax-efficient for the company to purchase equipment directly.

Will the laptop be used mainly for company business?

Your company can claim the full cost. The company can purchase the laptop as a business asset and claim the full cost as a deductible expense. This is typically done through capital allowances. The laptop remains company property, and there's no benefit-in-kind tax for you as long as it's used for business.

Does your employer provide a laptop for your work?

Your employer can provide this tax-free. Your employer can provide you with a laptop for work purposes without it being a taxable benefit, as long as it's used mainly for business. This is the most tax-efficient approach. The employer claims the cost as a business expense, and you don't pay any additional tax.

Does your employer require you to provide your own laptop?

Generally not claimable as an employee. As an employee, you cannot usually claim tax relief for a laptop you buy yourself. The expense must be incurred "wholly, exclusively and necessarily" in performing your duties, and your employer must require you to provide it. Most employees are expected to be provided equipment by their employer.

Can I Expense This?←All expenses

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Find out if you can claim a laptop, computer, or other equipment as a business expense, including rules for mixed use.

Question 1

Can I Expense a Laptop or Computer?

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Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.