Mozesz odliczyc wszystkie wydatki ponoszone na biznes. Jesli cos uzywasz do biznesu i do celow prywatnych (np samochod) to mozesz odliczyc odpowiednia proporcje (tzn wliczyc w koszty):
A business expense is allowable if it:
• isn't capital expenditure
• isn't specifically non-allowable
• is wholly and exclusively for business purposes
The most common expenses that are normally allowable include:
• cost of stock
• payroll costs
• premises costs
• repairs
• motor and travel expenses
• finance costs
• administration costs
• professional fees
W przypadku samochodu
zamiast wliczac proporcji kosztow mozesz rowniez wliczyc liczbe mil*wspolczynnik podawany przez HMRC (45p/mila przez pierwsze 10,000 mil i 25p/mila pozniej).
http://www.hmrc.gov.uk/incometax/relief-self-emp.htm#3
Motoring expenses
You can deduct the cost of using your car for business purposes. There are two ways of working out how much you can deduct:
• a fixed rate for each mile travelled on business, using our fixed mileage rates
• the actual expenses, worked out using detailed records of business and private mileage to apportion your recorded expenditure
The amounts to use are:
• car or van 45 pence a mile for the first 10,000 miles
25 pence a mile thereafter
• motorcycle 24 pence a mile
• cycle 20 pence a mile.
Jesli masz biuro w domu mozesz rowniez wliczyc sobie proporcje kosztu:
If you work from home or use a room in your home as an office you can
only charge the business percentage of the costs of running your home (heat
and light etc.) against tax.
i walczyć o swoje 