Appropriate section of allowable expenses for computer hardware

I understand that computer hardware can be recorded as an allowable expense if using the cash basis accounting, but which section should the expense be included in? Thanks

Hi,
The expense should be included in the office equipment section.
Thank you.

Not HMRC...if its significant exenditure it should NOT be in the office equipment section but should be added to a "pool" for capital allowances, you can claim 100% first year allowance or Annual Investment Allowance to claim all of it in year one in the capital allowances section, or you may want to spread the capital allowance over time, dependent on your tax position (no point in claiming it all in year one if its wasted and may be better spreading it if you would gain by reference to tax rates in future years)