I`m not aware of any book, but if you check the HMRC website out there are a few pointers on what you can and cannot claim for, so this would be my first port of call.
Expenses incurred in the setting up of business ie MLR can be claimed on your SA form.
Hi Gerry, I agree with Julie, look on HMRC website. I cant remember the article number off hand but there is a section on expenses that you can claim when working from home. I'll try and find the link when I get chance and post it to this thread.
PPS(Postage, printing & stationery) as can all businesses Telephone, fax, mobile and internet. Claim full bills and add back for private useage(normallly around 20%) You can claim a percentage of utility bills but it involves the number of rooms in the house etc. The last practice I worked in used £750 as a flat figure and I have used this ever since, never had a revenue query on it. Fuel bills, car repairs etc or mileage allowance, don't forget to add-back for private use.(at least 20%) You can offset entertaining expenses against your profits but you do have to add them back for tax purposes. you can claim all IT costs, but again, if used privately, don't forget to addback. Bank charges, interest paid. Any legal fees, management fees, accountant fees and licencing fees. You cannot claim the cost of basic training courses but you can claim for CPD courses.ie Revenue courses If you incorporate(you can't claim the cost of incorporation but you can claim annual comapnies house fees) and become an employee of the company, then you can claim back ALL training course I think that covers most things.
as far as I understand it, you have to pay your AAT fee's to obtain your continuing practising licence so, yes, I would include them. They are Professional fees, after all.
