As Fiona hints in her response this is one of those area's that can have multiple answers.
For example. A picture for the wall is decoration no different really to flowers in reception so would not be allowable for tax purposes.
However, a frame to hold your PII insurance, professional qualification, certificate of incorporation, etc. necessary for the office would be an allowable expense.
Assuming that the frames are for legitimate required reasons as mentioned in preceding paragraph I would put them to either stationary (code 7504) in the same way that a stapler goes to stationary even though it is used in more than one period or premises expenses (7803). Whichever you choose you should use consistently for all similar items.
If the frames are purely decorative then I would put it to miscellaneous expenses (6900).
kind regards,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
I would have classed the pictures frames as furniture (or maybe fixtures & fittings), and put them down as assets. Although I would probably have expensed them in the same way as you.
My understanding is that the item must be used "wholly & exclusively" by the business, for the purpose of their trade. It does not say that it has to directly create a profit. The motive and purpose for decorating an office is to promote the image of the business, and create an environment that will help improve productivity for the workforce.
It does not have to be "necessary" to enable the business to make a profit. If I have understood correctly that bit only gets tagged on to an employed person, claiming expenses for something they need to perform their job. An employed tradesman's tools for example, or business travel.
