Cm club: allowable expenses list

[PinkChick]

I get brain freeze at this point each year and it seems there are a few new cm's around, so thought it might help to compile a list to remind us all what we can deduct. Hth x

10 % wear & tear off total income
33% of gas and electric
10% off water
10% (i think?) off council tax

Other things to include:

Ofsted reg fee

Ncma membership

PLI

B&C insurance

% off mobile phone bill

% off broadband/landline if used for business

% TV/sky if used

Food - i have a £ per child depending on how many days/hours theyre with me, normally for an 8.30-5.30 day with 2 snacks, unlimited drinks and lunch will be £4, more if other meals required.

Sorry working from iphone, not mn friendly!

Cleaning equipment/toilletries/nappies/wipes etc used for work

Craft/paints/pens/paper/glue/scissors etc

Printing/cartridges/photo developing/displays

Diaries/files/contracts/paperwork

Resources-all toys and equipment used for business

Presents (dont go overboard as this is grey area) for children and parents for birthdays/christmas etc

Buggies/pushchairs/carriers/hi chairs/mats/changing bags/reins/blankets/bedding/spare clothes etc

Car allowance - petrol or % off cost/ car seats/ up keep

Thats all i can think off right now, hope plenty off others will add thiers on :-) x

Didn't know we could do B&C insurance? What %? Can't believe the one I've just done I forgot to add NCMA membership/insurance. Oh well.

Not sure of % chick but was def told b & c!?... Katy????

Is it 10% off c/tax?

can i as what b&c is

Buildings and contents insurance but hang fire on that one as were not sure of whatt % you can claim..

For household expenses you can either go with the concession for childminders described here or use the normal method described in the pages starting here. The normal method generally works out better unless you only use a small part of your house for childminding, particularly if you have a mortgage and want to claim a proportion of interest (which is not allowed under the childminding concession).

Note that in order to avoid a possible charge to capital gains tax on sale of your home, you should ensure that there is no part of your house that is used only for childminding - use it for your family in the evenings or weekends.