Hi - Guidance please! (as the HMRC examples do not cover this situation). Self-employed man and wife live together but work separately (different self employed businesses) in a one-bedroomed flat. For the home apportionment (use of home as office) costs is it ok to use the 'whole' bill value to calculate each person's share or should the bill be halved. Excluding kitchen and bathroom there are 2 'applicable' rooms for the calculation.
eg - light and heat bill is £1000 for the year. Husband works 40 hrs per week in lounge which is used 14 hours per day (98 hours of power per week)
Which is acceptable please;
a) 1/2 (rooms) x 40/98 (hours of electricity) x £1000 (full bill), or
b) 1/2 (rooms) x 40/98 (hours of electricity) x £500 (husband's 'share' of bill)
I asked this question a couple of years ago but nobody had a definitive answer so am hoping asking again will stimulate some new thoughts. I have been using scenario b) for the last 2 years but feel I may be too picky,. The wife also works at home (different business) for 40 hours per week.
Thanks for any experience / suggestions / help :-)