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Paid childcare

Discuss everything related to paid childcare here, including childminders, nannies, nurseries and au pairs.

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Original poster

Rain coat - business expense?

50 replies

mogs0 · 01/09/2008 12:07

I have just bought a rather expensive winter waterproof coat. I don't drive and have a long school run everyday. If I wasn't looking after other people's children I'd be able to get lifts to and from school during bad weather and wouldn't need a good quality waterproof so I feel the coat is a justifiable expense. Any thoughts?

OP posts:

Are your children’s vaccines up to date?

Set a reminder

Anna8888 · 01/09/2008 12:08

I don't think it is a question of thoughts but of rules.

maidamess · 01/09/2008 12:09

Well, shoes are a justifiable expense as well. And clothes, surely?

MatNanPlus · 01/09/2008 12:10

Do you have to itemise your expenditure on the CM tax form?

As a Maternity Nanny i have 5 boxes to fill in (whose relevent expenses seem to alter every beeping yr)and i could put it is one of those, if you had a badge sewn on advertising your business it would be ideal

zippitippitoes · 01/09/2008 12:11

no it isnt

squiffy · 01/09/2008 12:35

UK tax law: clothes are NOT a justifyable business expense. Ever. Reason, expenses have to be wholly and exclusively for purpose of running business, clothes have dual purpose of also covering modesty, protecting against elements, etc. Therefore not allowable. Hence a QC can claim for their wig, but not the suit they have to wear with it.

A clowns' costume might just get through, though...

Original poster

mogs0 · 01/09/2008 12:42

Thanks, if it helps I do look like a clown with it on!!!!!

OP posts:

MatNanPlus · 01/09/2008 13:09

Tho if you buy from a uniform place it is accepted if you want to wear dentist/vet nurse/physio type clothing.

MrsFluffleHasAWuffle · 01/09/2008 19:46

Anything that you have to buy that you wouldn't have bought otherwise, ie that you can justify can be put down yes. That does include clothing, and no it doesn't always have to be logoed, although if it is then it's straight away allowed.

The key is that you can explain fully why it is needed for the business if you were asked by HMRC.

This is what I was told at a course run by HMRC.

I would put it through.

spottedandstriped · 01/09/2008 19:51

I am a tax advisor - just wanted to say that squiffy is absolutely right - "wholly and exclusively" are the words used. A raincoat would not be wholly and exclusively used for cm business - so I would say no, sorry!

MrsFluffleHasAWuffle · 01/09/2008 19:55

Could and would - there is there difference.

If that were the case then none of my toys/safety equipment, buggies etc would be able to be put through because goodness what if my nephew comes over and plays with a toy, or sits in the buggy?? No-one can prove ( especially if they have their own DCs) that anything bought for a childminding business IS wholly and exclusively used for the business!!

hatwoman · 01/09/2008 19:58

if "wholly and exclusively" is the guide then how come my friend who is a model can claim gym membership and toiletries?

spottedandstriped · 01/09/2008 19:58

Sadly this though is defined by case law and what squiffy was mentioning above about the barristers suit was subject to a court case where the barrister lost - the black suit was deemed to be not wholly and exclusively used for the purposes of the business. This is one of the leading cases on the subject

spottedandstriped · 01/09/2008 20:00

hatwoman - no idea of her tax position so can't comment. Just commenting on what the basic law says.

hatwoman · 01/09/2008 20:00

that was a geniune question btw - am interested as I've gone s-e recently (not as a model though )

hatwoman · 01/09/2008 20:01

cross-posted

poppy34 · 01/09/2008 20:01

squiffy and spotted right.. hatwoman can only assume that she hasn't had an enquiry into her tax return as that sounds bloody odd

imananny · 01/09/2008 20:02

my hubby is se and he puts through his clothes - needs waterproofs and overalls - which i can assure you, he DOESN'T wear when out with me - his accountant said it was fine

Could you not put it down as an expense and then see what ?

chipkid · 01/09/2008 20:06

I cannot put my black court suits through as a business expense and I sure as hell don't wear them anywhere else -so I doubt it

spottedandstriped · 01/09/2008 20:12

See attached - good news re cm's there is a carve out from the "wholly and exclusively" rule- which I have to say is buried in the revenue manuals and I haven't seen this before!

www.hmrc.gov.uk/manuals/dmgmanual/html/DMG31001/07_0145_DMG35007.htm

KatyMac · 01/09/2008 20:21

I can't follow that link, sorry

MatNanPlus · 01/09/2008 20:23

Spotted's link

KatyMac · 01/09/2008 20:23

Yup - the page can't be found

MatNanPlus · 01/09/2008 20:26

eek

MatNanPlus · 01/09/2008 20:29

here

Quattrocento · 01/09/2008 20:30

Erm there is a tax case on this actually. Believe it or not. It concerned a barrister's clothes. The barrister wanted to deduct the serious and sober clothes needed for court as a legitimate business expense. The case failed because of the duality of purpose test - ie the clothes were needed for court, but were also needed for the purpose of "warmth and decency">

So I am 100% sure that this would not be an allowable business expense.

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