HMRC publishes list of bonkers expense claims made on tax returns - including pet food and pants

Claiming the occasional posh coffee, meal or electronic purchase as a business expense is seen by many as one of the few "perks" of being self-employed.

However a new list of ludicrous claims released by HMRC suggests some taxpayers are taking things too far. 

Last year taxpayers asked for tax breaks on expenses including "Pet food for a Shih Tzu ‘guard dog'", "Armani jeans as protective clothing for painter and decorator" and "International flights for dental treatment ahead of business meetings". 

One cheeky taxpayer event attempted to get a VAT refund on their pants, detailing the claim on their tax return as "underwear - for personal use".

Another optimistic person claimed the cost of "regular Friday night bonding sessions" which ran into thousands of pounds.

Other luxurious claims which left the taxman choking on his coffee included "Holiday flights to the Caribbean", "Luxury watches as Christmas gifts for staff" from a company with no employees, and "A garden shed for private use - plus the costs of the space it takes up in the garden".

All of the expenses above were all rejected.

The disclosures come as the self assessment deadline is just a week away on the 31 January deadline with HMRC hoping they will deter other taxpayers from making similarly spurious claims. 

Ruth Owen, HMRC Director General of Customer Services, said: “Year after year we receive a number of ludicrous expense claims, ranging from international holiday flights to expensive designer clothing, which we would never uphold. Why should the honest taxpayer pick up the bill for others? HMRC will only accept those claims which are genuine, such as legitimate travel expenses or the cost of tools for the job.

“The seven day countdown to the 31 January Self Assessment deadline is now on. Don’t delay and risk a penalty, the time to submit your tax return is now.”

Do you have a tax story? Email: katie.morley@telegraph.co.uk