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.
This eerie personality will be the very last thing you need to
notice when you’re journeying over a nights dispatch.
Comment by Cassandra — February 17, 2019 @ 3:14 am |