This list is far from exhaustive... feel free to add more!
This is Pauline's link for working out the %ages...
http://www.hmrc.gov.uk/manuals/bimmanual/bim52751.htm
The tax year runs from the previous April to the current April, so don’t give any figures that relate to income/expenditure outside of these dates, except when you are first starting out and have incurred expenses to set up and to comply with Ofsted requirements. Then you can claim the following (and any more you have recorded in your expenses book) –
Stair gates
Grill covers for drains
First Aid box and contents
Fencing needed to make the garden safe
Padlocks for garden gates
Cost of moving locks on doors and making good
Warning stickers on patio doors
Play equipment (indoor and out) incl books and drawing supplies suitable for the age of children to be minded
Reins or wrist straps
Socket covers & other safety equipment
Fireguard
Application / registration fee
Fire blanket
NCMA membership
Accident book
Contracts printing
Public liability insurance
Advertising costs
You can then claim for the day-to-day expenses incurred in running your business from home –
• Baby cutlery/crockery if you do not already have that available
• Boiler or other maintenance agreement (%age)
• Books, magazines, newspapers, posters etc
• Broadband (%age)
• Car insurance, including any extra payable for transporting minded children; tax; MOT; rescue (%age)
• Car – capital allowance or petrol usage - this varies annually – contact tax office for details
• Carpet / suite cleaning (one a year)
• Computer software / printer cartridges / paper purchased for the use of the children in your care or for your work
• Council tax (%age)
• Courses - travel to and from courses
• Days out – to the park (including entry costs and ice-creams once there), seaside, zoo, swimming pool, birthday parties, cinema etc, not forgetting the mileage (petrol consumption)
• Drawing/writing/painting equipment to replenish stocks
• Equipment (normal or specialist), again if needed for a child from a different age group or to comply with a disability request
• Electricity (%age) - including food preparation
• Food, drink and milk used for minded children
If you make batches of food for the whole family and use half for the minded children, claim half the cost of your expenses. It might be useful to keep food receipts for a few weeks every so often to check what you are charging as expenses is right
• First aid equipment to re-stock cabinet
• Food - add up your meals/snacks provided every week!
• Gas (%age)
• Insurance - house (%age)
• Letters/ newsletters to parents
• Magazines to keep up-to-date on minding issues
• Mobile phone - (%age) if you need to be contacted by a parent/school then you will have to carry one
• Petrol - estimated mileage (petrol consumption) to collect/deliver minded children
- Prams / buggies / buggy boards etc bought to replace
• Presents and cards for birthdays, Easter, Christmas
• Safety alterations as required by Ofsted at inspections
• Toys / games etc - to replace broken ones, if you take on a new child from a different age group or to follow a child’s interests
• Ofsted annual fee
• Photographs printed for parents; used in setting; for evidence
• RAC/AA membership (%age)
• Stationery including stamps, pens, pencils, envelopes, cash book, receipt book, first aid record book, photocopying etc
• Safety equipment recognised as needed when doing risk assessments
• Subscription fees to any Childminding groups
• Sundries – include cotton wool, hand towels, kitchen rolls, dustbin liners, gloves, disinfectant, washing-up liquid, loo roll etc
• Telephone / mobile cost / rental (%age)
• Telephone / mobile calls / texts - to parents of minded children
• Toiletries incl nappies if supplied, wipes, toilet paper
• TV licence (%age)
• TV – sky or similar, if used for minding (%age)
• Unexpected expenses arising from minding needs eg car breakdown (%age); boiler breakdown (%age)
• Water rates (%age)
• Wear and tear on household furnishings (1/10th of your total income before any other deductions)
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