Capital Allowances- I'm a bit confused

[professorpoopsnagle]

I am SE as a tutor, and have to prepare some resources at home for when I work in sessions. It would be quite helpful to have a newer printer which could photocopy more easily than my current set up. I'm looking to spend around £100.

AFAIK, this would be a capital allowance rather than a business expense, but I can't see any information on how I apply any figures- does anyone know how this would be noted on the Self assessment form?

anything up to £1000 is simplest treated as an expense

Purchases of equipment of up to £25,000 in total in 2012/13 are eligible for Annual Investment Allowance.

Do you complete the Self Employment page or is your income normally dealt with under some tax deduction at source arrangement (this is often the case for supply teachers and exam markers)? If you do complete the self employment page, there is a section for Capital Allowances and a box for Annual Investment Allowance within it.

But if it is only £100, this would usually be treated as an expense. There is no official threshold below which items which would normally be treated as capital expenditure can be expensed, but below £250 is normally acceptable. Above £500 is normally not acceptable so I think £1,000 is pushing it!

Thank you for your replies- treating it as an expense would be easier.

I normally just fill in a SE form as I am not employed anywhere. However last year they decided I was earning so little that they sent me a letter to say I didn't have to fill in assessment forms. I am still keeping records anyway but it is also likely that I will earn much more for this tax year and in the future as I am getting busier. Just want to make sure I have done everything necessary in case they change their minds.