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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: Tool allowances

Where the tools are not available to the employee for private use, then the allowance will be excluded from the calculation of earnings as a business expense by virtue of regulation 25 and paragraph 9 of Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (previously regulation 19(4)(b) of the Social Security (Contributions) Regulations 1979).

See NIM05020 for general guidance regarding business expenses.