Self-employed - apportion home as office costs | AccountingWEB

# Self-employed - apportion home as office costs

Hi

My client works from home 42 hours per week in a one bedroomed flat, and this is an 11 month accounting period. As he lives with his wife am I right in thinking he can only claim half the costs of living there as she lives there too? I have used the following calculation and would be very grateful for feedback on how strict I have been. It is based on 42 hours of work-time out of 168 hours in a week, less one month (as it's an 11 month accounting period) less 4 weeks (holiday), 2 people are living there and there are 2 "relevant" rooms (lounge and bedroom)

 Calculation = 'the full bill' /2 rooms/2 people*(44/52 weeks)*(42/168 hours)

Thanks for any advice / feedback.

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