I'm filing a self-assessment for a Minister of Religion and wanted to check regarding the 'Rent' expenses. Is rent the only home expense that is allowable or can this include utility bills and council tax like with self-employed individuals? Obviously proportioned by room/usage. Or perhaps the flat rate is more applicable?
Secondly, their previous accountant including accountancy fees as an expense. Their only accountancy need is to file the self-assessment and I believed this was disallowed. Is that right?