HMRC have revised their guidance on the deductibility
of household expenses for those people who
work from home on a self employed basis. This
has always been a complex area and case law
has meant that the rules were at least very
confusing!
The guidance appears to represent a relaxation
of the rules and also offers some clarification
and examples of the costs which are deductible.
Internet Links:
HMRC
guidance and HMRC examples
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