Employment Income Manual

EIM70300 - Expenses for Employed Security Company Dog Handlers

1. Introduction (Purpose)

This guidance explains when employees who are required to use a security dog as part of their employment duties may claim deductions for expenses incurred in maintaining, training, and using that dog.
It sets out the circumstances in which such expenses may be regarded as wholly, exclusively, and necessarily incurred in the performance of the duties of the employment.

2. Scope

This guidance applies to:

• Employees whose employment contract requires the use of a trained security dog, and
• Expenses not reimbursed by the employer.

It does not apply to individuals who use dogs incidentally, recreationally, or where the dog is partly or mainly kept as a pet.

3. Background

HMRC guidance on working animals recognises that certain animals used directly in the performance of employment duties—such as security dogs—may qualify for allowable expenditure.
Security dogs are accepted examples of working animals where costs can qualify for tax relief because they are essential to the performance of the employment duties.

Where a dog is required for security work, the related costs may be treated as allowable expenses or, in the case of capital expenditure, as qualifying for capital allowances (see EIM36500).

4. Allowable Expenses

4.1 Purchase of the Dog

• The cost of acquiring a security dog may qualify for capital allowances, as the dog is considered a working asset used in the performance of employment duties.
• See: EIM36500 – Deductions from earnings: capital allowances: introduction.

4.2 Food and Dietary Requirements

• Costs of food necessary to maintain the dog’s health and working capability are allowable.

4.3 Veterinary and Medical Costs

• Routine veterinary care, vaccinations, medication, and emergency treatment required to keep the dog fit for work are allowable.

4.4 Training Costs

• Professional training that is specifically required for the dog to undertake security duties is allowable.

4.5 Equipment

Expenses necessary for the operational use of the dog are allowable, including:

• Leads
• Muzzles
• Harnesses
• Crates
• Other essential working equipment

4.6 Insurance

• Insurance policies specifically required to cover the working dog for its operational role are allowable.

4.7 Mileage and Travel

Mileage may be claimed only where:

• The employee is required to travel with the dog to temporary workplaces or other locations that do not constitute ordinary commuting.

5. Limitations and Restrictions

The following costs do not normally qualify:

• Ordinary commuting
  Costs of travel between home and the normal workplace are not allowable.
• Employer‑reimbursed expenses
  No deduction can be claimed for expenses reimbursed by the employer.
• Mixed‑purpose animals
  If HMRC considers that the dog is partly or mainly kept as a pet, allowable expenses may be restricted.
  Only the proportion directly related to genuine business use may be allowed.

HMRC has indicated in similar contexts (e.g., guard dogs in home‑based businesses) that where dual use exists, apportionment is required and only the business element may be deducted.

6. References

• EIM36500 – Deductions from earnings: capital allowances: introduction
  HMRC Employment Income Manual.
• HMRC guidance on working animals (including examples relating to security dogs).