Question about computer purchase

[Earlybird]

I have a small business, and work from a home office.

I mainly work from a desktop computer, which I purchased a few years ago. It is also the computer that I use for personal business/correspondence.

Whenever I travel (for personal reasons - my work doesn't require travel), I take a laptop with me so I can keep up with work issues and correspondence.

The laptop is ancient, and needs to be replaced. Could I have my business purchase the laptop and count it as a work/business expense? I am unsure of the protocol.

Fwiw, the laptop would not be used exclusively for work. It would sometimes be used by my Year 5 dd.

Yes.

DW did this, needed a laptop for when she works from home. Accountant advised that as long as it is for work, primarily, then it's a legitimate expense. Just make sure you keep the receipts.

Yes you can definitely purchase a laptop / set it against tax...

Thanks for the advice.

An accountant friend said I could do it with no problem, and there would be no questionable behaviour on my part.

The accountant who does the tax return for the company was more conservative, and suggested I pay 50% of the purchase price personally to cover personal usage of the laptop. She even suggested I write a memorandum for the company files stating the reason for purchasing the laptop and how it would be used and then attach the receipt 'just in case' I am ever questioned or audited by the tax authorities.

Is she being overly cautious, or does she have a point?

She's being overly cautious. Which is not necessarily a bad thing, but one computer bought for the company isn't going to flag anything up to HMRC.

The computer would count as a capital expense, BTW.

Disclaimer! I am not in any way an accountant and this is an internet forum and you are responsible if HMRC to audit you and you get in trouble for the computer!

But you won't.