Working from home: Deductions for employees - part 3. By Nichola Ross Martin
In parts 1 and 2 of this series for employees, I reviewed the basics of s.316A and s.336 ITEPA which give tax relief in different ways for employees' homeworking expenses. In this article I am going to look at particular problems which might affect micro or one-man companies, and briefly consider IR35 and homeworking.
To re-cap, the type of expenses an employee/director might normally claim for an office at home are limited to: