Simplified Expenses - working from home

10/02/2018 14:02:58
Is it correct that simplified expenses for working from home only cover gas/electric/water rates and that you can still claim for the business element of council tax/rent/mortgage/telephone and broadband on top of this?

Many Thanks

Re:Simplified Expenses - working from home

12/02/2018 11:13:25
Hi Sarag

I can confirm that using the simplified method does not prohibit a separate deduction for fixed costs such as council tax, insurance and mortgage interest, where an identifiable proportion can be attributed to business use. Neither does it prohibit a separate deduction for telephone and broadband/internet costs.
Here is a link to the relevant section in our Business Income Manual which provides full details.


Kind regards