We usually suggest newbies do a little intro. We are a friendly bunch on here so helps to break the ice so to speak.
Does your client pay for many of these for their staff? You need to be careful about what it is the business is paying for (who it is actually paying) and what implication this has in terms of benefits in kind as lets face it most prescriptions will not just be for VDU work and there is the aspect of them needing them at home as well as work - have a look at this for starters www.hmrc.gov.uk/manuals/nimmanual/nim02145.htm
If you are happy that you have covered off any potential problems then I would consider creating a code in the staff expenses area (7xxx) or dump it to sundry/general.
__________________
Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
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.
What about if you, as a business, only bought the old fashioned nhs grey horrid things, whereby nobody would want to wear them outside of work. If you're buying armani et al forget it! For what it's worth I'd say no. That's without knowing any details.
__________________
Johnny - Owner of an overly-active keyboard.
A man who can read, yet doesn't, is in no way wiser than a man who can't.
FWIW, what I've started doing with things like this is create a new nominal expense account called "Duality of Purpose" - which appears on the P&L, so the contents are included in monthly figures, but the name should make it clear to any accountants doing the year end work that the contents need to be looked at, and should in most cases be excluded from the final accounts.
I think this approach is a reasonable compromise.
__________________
Vince M Hudd - Soft Rock Software
(I only came here looking for fellow apiarists...)
Hi
The issue IS whether they qualify if we dont know your background/experience and therefore whether or not you have considerd it , plus because this site is informing others who may not realise you can't just make a claim when it not wholey and exclusivelyi a business expense.
Always better to give more detail than not enough!
Posting answered
__________________
Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
The glasses are purely for VDU use for office staff on screens all day
The issue is't do they qualify, it is where to post the expense.
-- Edited by Dewdrop on Thursday 24th of March 2016 01:22:58 PM
I'm afraid that there is very much an argument over whether the glasses qualify (they almost certainly don't).
To qualifiy the glasses would need to be purely for VDU use during work time only. The invoice for the glasses must clearly states that they are for VDU use only, the glasses have been coated with the special coating to remove VDU glare making them specialist equipment and not least the employee is not allowed to take the glasses home at night.
The eye tests are allowable in order to comply with H&S regulations for display screen equipment (1992) (see section 5 of the regulations). Because that requirement is written in statute the eye tests themselves (once per year per employee) has to be allowable for tax purposes.
The glasses though... If the employee can take the glasses home then they can use them for personal use (i.e. using their PC at home and checking out the great posts on BKN). Whether they do or not is immaterial if they can.
Remember the criteria is Wholly, exclusively and (for employee's) necessarily.
If an expense does not meet all three of those criteria then its not allowable.
So, if an employee can take their glasses away from their desk then I cannot see an argument against duality of purpose being able to stand so the glasses would not be allowable.
The eye tests are an expense, the glasses if paid for by the company are, except for some very limited exceptions as discussed above, an employee benefit.
I don't use Sage, I'll leave that to someone else to fill in the codes.
kindest regards,
Shaun.
__________________
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.
