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  • https://www.gov.uk/tax-relief-for-employees
    The main thing is that you can only claim if:

    • it's required by your employer
    • you use it only for work
    • your employer doesn't reimburse you

    You can't claim, for example, for

    • buying a nice laptop because you don't like your employer-supplied one
    • buying a laptop for work which you also use for personal purposes
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