HMRC have reinterpreted their rules on ‘use of home’ for the self-employed.
Now you can claim a proportion of the telephone line rental, council tax, insurance, Mortgage Interest/Rent and Repairs to the building (including decoration).
Full details of the rules here:
http://www.hmrc.gov.uk/manuals/bimmanual/BIM47800.htm
An excellent analysis of the rules by Nicola Ross Martin is on Accounting Web
Read and inwardly digest.
