Home office expenses & new windows

Home office expenses & new windows

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We have a client who works full time from home.

They had really old windows in the house - some cracked, all rotten and drafty etc. They took the plunge and replaced all the windows in the house.

Now can they claim a share of the total cost on the same apportionment we use for the rest of their home office expenses? Or are they limited to the room in which the office is based (in which case can they claim the cost in full)? The room is used full time for work purposes.

I have read through hmrc rules BIM47820 under repairs and maintenance but not certain as to the correct ruling. (Or indeed whether replacement windows are allowed by HMRC!)

Advice much appreciated.

  

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By thisistibi
19th Jan 2012 14:45

Windows

HMRC accept that replacing single glazing with double glazing is still a repair, and not an improvement, since technology has improved such that double glazing is the modern day equivalent.

Repairs are what HMRC call a "fixed cost" in BIM47820 and fall to be apportioned in the same way as insurance, council tax and mortgage interest, i.e. based on floor area or number of rooms x proportion of business use.  Your question is pretty much answered in BIM47820 in the "Repairs and maintenance" section.

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By Alwaysreading
19th Jan 2012 15:22

Thanks

Tibi.

That was the view I thought - but when I don't see the exact HMRC wording of 'windows' I am a little bit cautious!

 

  

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