I've read somewhere that a proportion council tax and water rates CANNOT be claimed as an allowable expense for a home office as these costs are fixed and would be incurred by the individual anyway.
I've also read that a proportion of mortgage interest CANNOT be claimed for a home office, as this is the cost of borrowing rather than a cost of running a business.
But then I’ve also read that a proportion for these can be claim for a home office.
Can someone please tell me what is correct?
By a home office I mean for a self employed person that only uses the office for paperwork, and carries out most of his work travelling to different sites. But the office is only used for this purpose and has no private use.
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HMRC think so
You're better of referring to HMRC guidance when it tells you you can do a thing. That way if you get challenged by an HMRC officer you're able to refer them to their guidance. Their guidance at BIM47820 says you can claim for these.
HMRC say you can use them
http://www.hmrc.gov.uk/manuals/bimmanual/bim47825.htm
see eaxmple 2 - it specifically mentions these costs
Just seen Steve's post - he is far quicker off the mark than me - agree with him !!
Yes
It takes exclusive use for business purposes to take that part of the gain out of the main residence exemption.
it all depends
on whether the claimant is an employee or self-employed. You have been reading the rules for two different scenarios, hence the confusion.
Reportable
Would the payment to a director for expenses incurred for working at home, heat, light, etc. be taxable and NIC-able and reported on P11d?