Client provides services at his client premises but does a lot of work at home in his office. He is the single employee/director/shareholder. Are a proportion of the costs of heat, light, mtg interest, rates deductible as they are in self employment?
These are his only fixed work premises (i.e. his home office). The service he provides to his clients takes place on their premises though. He presents professional courses and has to stay in hotels for a week at a time to attend his client premises.