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  Tim Wettone June 16, 2011 at 2:48pm

  You can claim a capital allowance of 100% in the year pf purchase if you only use it for business purposes.  If you use it for private photos as well, then you can claim tax relief based on the business proportion which you would need to estimate in a just and reasonable way.
• PRO

  Neal Barker @ Etesia uk June 16, 2011 at 2:53pm

  in other words yes and if any one asks its the company camera only and never used for personal use
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  Philip Blair June 16, 2011 at 3:42pm

  Now there is a thought! What type of camera did you buy? Im after a new nikon at the min using our honeymoon in kenya in january as an excuse with the other half. Never thought of putting it through the business.
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  Phil Voice June 16, 2011 at 4:00pm

  Hi Tim
  
  Does the Inland Revenue ever question the business/personal split when it comes to expense/capital claims?
  
  
  
  
  Tim Wettone said:

  You can claim a capital allowance of 100% in the year pf purchase if you only use it for business purposes.  If you use it for private photos as well, then you can claim tax relief based on the business proportion which you would need to estimate in a just and reasonable way.
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  Tim Wettone June 16, 2011 at 4:09pm

  Hi Phil

   

  Under self assessment (as its name implies), it is up to the taxpayer to initially determine his/her own tax liability, so one would just use a reasonable proportion based on your expectation of business/private use.  Within the enquiry window of 12 months from the submission of the tax return, it is possible for the Revenue to query any entry on the return which could, of course, include the proportion of private use.  It is the same with the private use of a car, where the best advice is to keep mileage records to show the split.  So, to be really picky, and to discourage the enthusiasm of the previous posters here, one could keep a record of the business and private photos.

   

  That's the formal answer.  However, the practicalities are that very few tax returns have enquiries, so the risk of the proportion ever being questioned is minimal.
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  Benji's Gardening Service June 17, 2011 at 12:56am

  Thanks for the good answers guys. Phew thats offset £1300, went for a canon 7d. absolutely amazing camera!!
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  Nick Steele June 17, 2011 at 6:39am

  I'd love to be in the meeting where you try and persuade the HMRC inspector that you need a £1300 DSLR to take before and after pictures of landscape jobs!
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  Paving & Landscaping June 17, 2011 at 5:19pm

  I would say no, if it was you would not need to ask the question.
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  Ryan @RNWilliamsGardenServices June 17, 2011 at 7:24pm

  i bought a canon 450d a few years back cost me just over £600, not quite in the league as your lovely 7D. None of my camera's cost went through the business. My nokia 5 megapixel camera phone more than does the job, more than ample pics for my website and customers to see. I really would not want to put my treasured canon camera in my work truck anyway. I'd be careful when billing the 7d's percentage to the business. Happy Snapping.
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  Tim Wettone June 17, 2011 at 10:04pm

  I could offer to go with him, but I'm not sure I could keep a straight face!
  
  Nick Steele said:
  

  I'd love to be in the meeting where you try and persuade the HMRC inspector that you need a £1300 DSLR to take before and after pictures of landscape jobs!