New guidance on working from home

Date published: 05 September 2008


Updated guidance has been issued by HM Revenue & Customs (HMRC) clarifying what allowable home costs self-employed people can claim against their business.

The guidance allows for an apportionment of a range of household costs, such as cleaning, mortgage interest, council tax and home insurance, if an area of their home is used solely for business purposes, for an identifiable amount of time.

View the updated guidance at:

www.hmrc.gov.uk/manuals/bimmanual/BIM47825.htm

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