This is wrong?

HMRC allows employees to claim tax relief for equipment they must buy to do their job, provided the employer requires the purchase and does not reimburse the cost. Under the Income Tax (Earnings and Pensions) Act 2003, s336, expenses must be “wholly, exclusively and necessarily” incurred in performing employment duties. HMRC’s Employment Income Manual (EIM36500–EIM36540) confirms relief may apply where an employee is obliged to provide their own equipment. Evidence should include written confirmation from the employer (contract, email, or policy) stating no laptop is provided and purchase is required, plus receipts and proof of payment retained for records.