
February 2007
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
0121
355 1901
Related
Links