HM Revenue & Customs

Employment 25 - Other expenses and capital allowances

You can claim the costs of buying small items of equipment that you need to do your job, which your employer did not supply, such as electric drills and protective clothing.

You can also claim additional household costs if you have to work at home on a regular basis.

For more information on working from home expenses, go to Claim tax relief for your job expenses.

You may be able to claim capital allowances for larger items, including plant and machinery and computers, but not cars or vans. Put the total amount in this box.