January 22, 2007

New ‘use of home’ rules for the self-employed

Filed under: Tax — NeilW @ 6:13 pm

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:

An excellent analysis of the rules by Nicola Ross Martin is on Accounting Web

Read and inwardly digest.

1 Comment »

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