Is there any tax relief for working from home?

Is there any tax relief for working from home?

If you use your home for practice purposes, you are allowed to claim a proportion of household expenses allocated to the room(s) that you use.

You should keep a record of the relevant household expenses and the times that the room is used for your business, which together form the basis of the claim. You should keep a record of usage for at least a representative period to demonstrate your typical pattern of home working in order to work out the proportion of expenses you can claim. The household expenses might include far more than you think, for example Council Tax, mortgage interest and perhaps even external repairs in some cases. We can help you to calculate the apportionment and also ensure you don’t fall into a capital gains tax trap.

If you have a separate telephone line installed which is used purely for business purposes, tax relief can be obtained for the full costs of that line. It is more normal to share the domestic line which means that you must work out the proportion of business to private calls and in this case the line rental charge itself is normally treated as private.

The cost of furniture or equipment used at home for practice purposes will be eligible for tax relief in the form of capital allowances.

This answer was last checked May 2017. This answer is for general guidance only. It provides an outline, and may not include points which are important in your case. You should not rely on this answer without taking individual advice based on the full facts of your case. The information given was correct at the time of release.