HMRC to issue guidance on use of home claims for the self-employed

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Nichola Ross Martin
Director of Tax
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HMRC have announced that a new chapter is being prepared in the Business Income Manual (BIM47800 - Specific deductions: use of home


It will explain what expenses are allowable when someone who is self-employed uses part of their home for business purposes.

There are no clues as to the content of the new guidance, but it follows that it may possibly attempt to restrict claims for certain items, perhaps for rent or council tax. Similar changes were made to guidance in respect of employees with a home working requirement per s.316 ITEPA and those who pass the "wholly, necessarily and exclusively" test in s.336 in October last year. Those changes were purely as a result of changes in HMRC's interpretation of ITEPA and were not based on any changes from the courts.


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