Working From Home
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Working From Home

An increasing number of people are working from home and this is a common topic that arises often.

General Household Costs

If you are self-employed you may be able to claim a proportion of household costs for things like heating, electricity, council tax, mortgage interest or rent, internet and telephone use.  You will need to find a reasonable method of dividing costs relating to the business.

If there is only minor use, HMRC may accept a reasonable estimate without detailed paperwork using these flat rates:

Using these flat rates means it is not necessary to work out the proportion of personal and business use for the home.

An important thing to note is that this flat rate doesn’t include telephone or internet expenses.
You can claim the business proportion of these expenses as well.

Unfortunately no capital allowances are available on the costs of home office conversion and garden pods.
However, things like wiring and office furniture are allowed.