Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Deductions from earnings: capital allowances: particular items of machinery or plant: pocket calculators

Pocket calculators should normally be dealt with under EIM36510 as minor items for which a deduction may be due under Section 336 ITEPA 2003, if the expenditure meets the conditions of that Section.

As regards more advanced machines, see EIM36730.