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HMRC internal manual

Employment Income Manual

Deductions from earnings: capital allowances: expenditure on small items of plant and machinery

Giving capital allowances can involve carrying figures forward from year to year (see EIM36610 and EIM36650 onwards). This can be impractical and not worthwhile in relation to insubstantial expenditure on things like tools or small items of office equipment such as cheap pocket calculators or staplers.

There is no objection therefore to giving deductions for such items under section 336 ITEPA 2003 if they have necessarily been provided by the employee solely in performing the duties of the employment.

As regards claims for the cost of books, see EIM36710.