Homeworking Costs for the Self Employed

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 example