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Posted Sun, 04 Sep 2022 10:33:38 GMT by 1u©@sn€τ
Hi, could someone provide some context for the following scenario: Tax payer A - employed (PAYE). Their employer requires them to work from home. They use a spare room which is almost exclusively used for discharging duties of their employment. Under EIM32820 they are unable to claim for council tax, broadband and any unmetered service / cost as it is not wholly and exclusively as a result of their employment. Apportionment also does not apply as these costs would have existed regardless of employment or not. Tax payer B - self employed. The business is based from a spare room which is almost exclusively used for selling goods online. BIM46840 sets out the it is allowable to deduct council tax if other property expenses are deductible. These costs would have existed regardless of self employment or not. Question is: why it is possible to make such deductions as a self employed person but not as an employed person who is required to work from home? This seems to fail the fairness test HMRC are so keen to labour.
Posted Thu, 08 Sep 2022 09:53:20 GMT by HMRC Admin 19

We are unable to comment on hypothetical situations.

Thank you.
Posted Sat, 10 Sep 2022 10:58:16 GMT by 1u©@sn€τ
Hi, Thank you for replying. This isn’t a hypothetical scenario. I would appreciate context which will aid in the apportionment of excess household expenses. Understanding WHY will support the correctness of the return. Many thanks
Posted Tue, 13 Sep 2022 14:27:04 GMT by HMRC Admin 17

Please refer to guidance at :

Claim tax relief for your job expenses    .

Thank you.

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