EIM36925 - Deductions from earnings: capital allowances: example: adjustments for private use
This example illustrates adjustments for private use.
A travelling salesman working from home takes up employment in Newcastle on 6 April 2025 and is obliged immediately to purchase a laptop (cost 拢3,000) for use in the performance of the duties. The laptop is used 80% of the time for business.
The salesman claims AIA for the cost of the laptop but must make an apportionment to account for the non-business use. Accordingly, he claims AIA of 拢2,400 (拢3000 x 80% = 拢2,400).