Originally posted by ratewhore
View Post
HMRC are content to allow a proportion of these costs to be claimed against the income of the business if certain criteria are met, such as:
The area of the home is used exclusively for business purposes for a prescribed amount of time - say, 9am to 5pm - this means that if you sit at the kitchen table working you won't qualify for the additional deductions. What the taxman is looking for is an area that has the appearance of an office - so it will contain a desk, chair, storage etc.
Leave a comment: