The application of the test in EIM36540 can present difficulties in relation to insurance agents paid by commission. What the duties require in such cases is not easily identifiable because agents may simply have to sell as many of their employer's products as they can, and themselves provide the equipment for doing so.
Capital allowances may be given for the cost incurred by an agent in purchasing a computer or word processor and their peripherals provided that the claimant:
Allowances are due to the extent that the equipment is actually
used as described above. If it is also used for other purposes,
such as keeping personal financial records, an apportionment of the
allowances will be necessary (see