<p>The portability of a laptop brings in a layer of complexity, as they tend to be purchased for both business and personal use. You can claim it as an expense, but you will need to apportion between business and personal use. <br></p><p>For further information on allowable business expenses, refer to our expenses and allowances guides for <a href="https://www.goforma.com/tax/limited-company-director-expenses-tax-allowance" target="_blank">limited company directors</a> and the <a href="https://www.goforma.com/tax/self-employed-expenses-tax-allowances" target="_blank">self-employed</a>.</p>
Small Business Accountants
Can I expense a Laptop?
A UK business can normally claim the full cost of a laptop used wholly and exclusively for work against corporation tax, either as an immediate deduction under the Annual Investment Allowance or through capital allowances over time. For limited companies, directors or employees who receive a laptop for business use get no benefit in kind charge provided private use is not significant, under ITEPA 2003 section 316.
