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.

Comments
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W&E

TaxationPete |

When is is used wholly and exclusively

lisler |

No - it's a bedroom!

bunnysnap |

Full bill

bunnysnap |

The trick is in apportioning the costs.

SteveOH |
SteveOH's picture

HMRC manuals

thisistibi |
thisistibi's picture

HMRC have more than one answer!

bunnysnap |

Seems a lot

thisistibi |
thisistibi's picture

Agreed!

bunnysnap |

Wow

thisistibi |
thisistibi's picture

Windows

andypartridge |

Single glazed to double glazed.

bunnysnap |

Think you're okay

thisistibi |
thisistibi's picture

Rates v Council Tax

Jim Broome |

Business Rates n/a

Malcolm Veall |
Malcolm Veall's picture

Don't forget lightbulbs and window cleaning

cfield |
cfield's picture

Home office - use common sense

richardterhorst |
richardterhorst's picture

Silly lightbulbs?

cfield |
cfield's picture

Business Rates

Jim Broome |

bulbs

Cant Add Up |

IMHO

bunnysnap |

IMHO

Jim Broome |

IMHO

bunnysnap |

Oh dear

thisistibi |
thisistibi's picture

IMHO part 2

bunnysnap |

Thank you

Jim Broome |

Not impossible..

paulwakefield1 |

1) water rates; 2) business rates

Red Leader |
Red Leader's picture

Thanks (again)

bunnysnap |

Business Rates

cfield |
cfield's picture

Does anyone agree?

sijolees |

HMRC infer that the missus is immaterial!

bunnysnap |