Accountants, can I claim for a PCN?

[cjs]

Can I put a £60 PCN against my income for tax relief purposes? Can I just claim it as parking?

Edited by cjs on Thursday 11th December 13:51

[Breadknife]

AFAIK, only if it was incurred by an employee of your business.

[Fourmotion]

Er, no.

[shibby!]

Nope!

Fines are not a taxable expense.....

[JagLover]

No

Fines are not an allowable expense for tax purposes.

[mouseymousey]

But it's not a fine, it's a penalty charge...

I think the answer is no as well but you see enough BT vans around here with them, I wonder what they do.

[cjs]

This is my thinking, it is not a fine it is a parking charge.

[Eric Mc]

Fines AND penalties are NEVER allowable as tax deductable expenses against taxable income.

[cjs]

Eric Mc said:

Fines AND penalties are NEVER allowable as tax deductable expenses against taxable income.

Oh well I better take it off my return then!

[cjs]

What about London Congestion Charge, that must be allowable?

[JagLover]

cjs said:

What about London Congestion Charge, that must be allowable?

The charge may be, a fine for non-payment is definitly not.

[Eric Mc]

cjs said:

What about London Congestion Charge, that must be allowable?

The Congestiobnn Charge is fully allowable as it is no different to a road toll (which is also fully allowable).

Obviously, there costs can only be claimed by a business if the costs was incurred wholly and exclusively for the purpose of the trade.


For employees, it would normally be expected that toll and congestion charges would be paid for by the employer - usually through some sort of expense reimbursement claim scheme.

If the employer doesn't pay these types of costs when they are initially paid for by an employee (which would be incredibl;y mean minded of the employer), then the employee could claim the costs as a direct deduction against their taxable income. Onviously, they would need to prove that the expense had been incurred wholly exclusively and NECESSARILLY in the course of their employment for the claim to be allowed.

[cjs]

Eric Mc said:

cjs said:

What about London Congestion Charge, that must be allowable?

The Congestiobnn Charge is fully allowable as it is no different to a road toll (which is also fully allowable).

Obviously, there costs can only be claimed by a business if the costs was incurred wholly and exclusively for the purpose of the trade.


For employees, it would normally be expected that toll and congestion charges would be paid for by the employer - usually through some sort of expense reimbursement claim scheme.

If the employer doesn't pay these types of costs when they are initially paid for by an employee (which would be incredibl;y mean minded of the employer), then the employee could claim the costs as a direct deduction against their taxable income. Onviously, they would need to prove that the expense had been incurred wholly exclusively and NECESSARILLY in the course of their employment for the claim to be allowed.

Thanks! I thought that was the case. I do around £100 per month on CC.