A couple of questions :)

[JumpingJacks]

Hi all

Just getting my accounts upto date, can someone please advise on the following

1. Can I claim for the fence I had put up across the bottom of the garden so the dog has space from the mindees.(He only uses this space during mining hours for a nit of peace and quiet!)

2. Can i claim for the fees for the bee keper I had to call out recently to confirm the garden was safe to use for minding

3. I have recently moved in with my partner, my rent used to be paid for me previously, now we pay the full amount between myself and my partner.Comes out my my account. I know I can claim a percentage of our rent as I use the premises for my business, but can I claim the whole allowance for rent or only 50% of the allowance as my partner also contributes. (The tax office have sent me some info on this apparently but I havent recieved it yet) also what do I do with regards to holiday weeks? Do I not claim it as not physically worked? I presume this is how to do it!?

I have an appointment on Tuesday that I need to take my accounts to and wondered if someone would kindly clarify the above points

Many thanks

Jac xx

[sarah707]

Yes to the fence and the bee keeper because they are specifically for childminding.

I suggest you ring HMRC and check with the rest :D

[JumpingJacks]

Thanks Sarah

I spoke to the tax office this morning who have advisedto claim the full amount based on hours worked, as it's based on household bills not whether you're single married or living together. To claim the same way as you would gas electric etc for example I wouldn't divide those so there is no need to divide rent. For holiday weeks we don't claim anything as is the same for gas electric water rates etc as not physically working.

Hope that helps anyone else in the same situation

Jac xx

[MrAnchovy]

1. No, you cannot claim the cost of most structures including fences and sheds, although you can claim for repairs to structures used for childminding (pro-rata if appropriate) and (as Annual Investment Allowance) for items such as climbing frames and wendy houses.

2. Yes.

3. As the tax office have said, you can claim a percentage of the amount you pay as rent for the weeks you work, it doesn't matter that someone else contributes to the amount you pay. It would be more complicated if the rent was in your partner's name and paid from his or her account.

[aly]

1. No, you cannot claim the cost of most structures including fences and sheds, although you can claim for repairs to structures used for childminding (pro-rata if appropriate) and (as Annual Investment Allowance) for items such as climbing frames and wendy houses.


I would say yes to the fance, I had to block my dog away from the kids for registration purposes and for this I claim, If I was cm'in I would not need to.....although the dog has since died now ..:(

[MrAnchovy]

I would say yes to the fance, I had to block my dog away from the kids for registration purposes and for this I claim, If I was cm'in I would not need to.....although the dog has since died now ..:(

I'm sorry to hear about your dog.

Unfortunately there is more to it than the "would I need to spend this if I wasn't childminding" test. To be clear, the general tests that HMRC apply are:

Have you actually incurred the expense - there is no deduction for costs which do not represent expenditure actually incurred by you (e.g. mileage in somebody else's car, provision for a cost that may be incurred in the future).

Is the item revenue (i.e. recurring) or capital (i.e. one-off) in nature? If capital, it is not allowable expenduiture (but may be eligible for capital allowances), and the fence fails that test.

Is it incurred necessarily (i.e. you need it for childminding) and wholly (ie all of the cost provides something you need for childminding) for your childminding business?

Is it incurred exclusively for childminding (i.e. there is no benefit to yourself)? If not the amount relating to childminding must be apportioned.

Is it expenditure on a specifically excluded item (e.g. entertaining, parking fines)?

If it is capital expenditure, is it eligible for any allowance (in general, capital allowances are only available for Plant and Machinery which includes computers, play equipment and furntiture but NOT fences, sheds, or other structures)?

[sarah707]

Mr Anchovy, a fence in good repair is required by Ofsted to keep children safe.

It has been clarified by me and DebbieS26 in the past that if something is required by Ofsted to keep children safe then it is an allowable expense.

However if the OP is unsure after receiving conflicting advice then I suggest they check with HMRC.

Thank you :D

[newbie1512]

I didnt know we could claim for rent but how does it work % wise? I use all the rooms in my house except my bedroom and work full time

Any info would be appreciated :)

[aly]

I'm sorry to hear about your dog. No problem, he was old at 13 and reached his time

Unfortunately there is more to it than the "would I need to spend this if I wasn't childminding" test. To be clear, the general tests that HMRC apply are:

Have you actually incurred the expense - there is no deduction for costs which do not represent expenditure actually incurred by you (e.g. mileage in somebody else's car, provision for a cost that may be incurred in the future). \Yes my car/mileage, my money to pay for fencing ie posts etc

Is the item revenue (i.e. recurring) or capital (i.e. one-off) in nature? If capital, it is not allowable expenduiture (but may be eligible for capital allowances), and the fence fails that test.

Is it incurred necessarily (i.e. you need it for childminding) and wholly (ie all of the cost provides something you need for childminding) for your childminding business? Yes it was to keep the dog {and now chickens and duck} from being near the mindees during my working hours

Is it incurred exclusively for childminding (i.e. there is no benefit to yourself)? If not the amount relating to childminding must be apportioned. no benefit to myself as i wouldnt have needed it if i was nt minding, and dont need it myself now he has gone as id be happy letting animals roam - it is their home

Is it expenditure on a specifically excluded item (e.g. entertaining, parking fines)?not sure what you mean tbh...it was for childrens safety {although I would say the dogs safety away from children :D}

If it is capital expenditure, is it eligible for any allowance (in general, capital allowances are only available for Plant and Machinery which includes computers, play equipment and furntiture but NOT fences, sheds, or other structures)?

as above really

[MrAnchovy]

"It has clarified by me and DebbieS26 in the past that if something is required by Ofsted to keep children safe then it is an allowable expense."

You are over-generalising here. Safety equipment, such as a stair gate or protective film for part glazed doors is an allowable expense but that does not mean that anything that Ofsted require you to do is allowable. In particular if Ofsted require you to keep your dog away from the children, that is a cost of having a dog NOT a cost of childminding, and you can't claim for any related costs as a necessary business expense.

[aly]

"It has clarified by me and DebbieS26 in the past that if something is required by Ofsted to keep children safe then it is an allowable expense."

You are over-generalising here. Safety equipment, such as a stair gate or protective film for part glazed doors is an allowable expense but that does not mean that anything that Ofsted require you to do is allowable. In particular if Ofsted require you to keep your dog away from the children, that is a cost of having a dog NOT a cost of childminding, and you can't claim for any related costs as a necessary business expense.
Well I am claiming, it';s not like i've asked for a pond or something, it is a requirement just like making sure the kids safety is paramount, and if that means new fencing or anything else that we wouldn;t be buying then it is claimable...why the heck would I be needing to shut animals away if it wasnt for minding?

There's obviously things that people are going to agree/disagree over and this is probably one of those things, and taking 1 accountants reply over what has already been confirmed with hmrc wouldn't be a good for business. Of course there are times when ALL the accountants are not going to agree with each other.

[JumpingJacks]

Thanks everyone I will give the tax office a ring to confirm either way on Friday re the fence, however on the plus side my landlord has agreed to pay for it if not :)