Expert guide: Tax and homeworking

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Simon Sweetman
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One of the issues raised (again) by the withdrawal of the Home Computer Initiative or, to be precise, the repeal of S.320 ITEPA 2003, is the question of how far the tax system responds to changes in working practice in the world of work, and in particular how well it adapts to the practice of working from home, in this case for employees. As you might expect, the answer is not very well: an original set of guidelines about homeworking from the Inland Revenue were withdrawn because they gave far too much away, suggesting that there could be deductions for a fractional share of mortgage payments or Council Tax.

Though the question is also significant for the self-employed, the difference in the rules is of course substantial. Why? Because that's the way it is: the Taxes Acts have required exp...

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