I have been reading with interest the new HMRC guidance in their business income manual for self employed use of home as office claims which are clearly far more generous than previously, especially the allowance for mortgage interest and other fixed home costs.
I also note that their employment income manual dealing with the same issue has not changed and is still quite strict in applying the £2 rule and no allowance for fixed costs such as mortgage etc.
Presumably there has been a court case recently which has forced HMRC to change their BIM for self employed. And presumably, HMRC don't want to apply the same relaxation to their EIM.
My question is this - regardless of the HMRC manual (which is not law anyway), is there scope to apply the recent changes to employees/directors or is there some restriction or distinction somewhere that means that it really does only apply to the self employed.
I would have thought that there should be no difference in what can be claimed if two people are doing the same thing, one a sole trader and the other a director of his own company, and therefore the new guidance should, in equality terms, apply to both types of operation, but I suspect HMRC have some technicality somewhere that says otherwise.
Any comments would be appreciated.