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Posted Thu, 17 Feb 2022 17:07:55 GMT by DanP
I am a business director and work from home. I want to claim a proportion of my house costs for: Heating Electricity Council Tax internet and telephone use I have divided these costs based off the number of rooms in my home that are used for business (1/4). Based on what I have read online this is all acceptable, I just want to confirm this is the case, and also, do I need some kind of agreement/documentation between myself and my business? What would I need if I ever needed to provide evidence? Regards, Dan
Posted Wed, 23 Feb 2022 08:29:57 GMT by HMRC Admin 19

You can find guidance regarding this here:

BIM40000 - Measuring the profits (specific rules & practices) - receipts & deductions: contents

We would not be prescriptive about the evidence you would need to provide that you were using your home as your office but if asked you should be able to demonstrate it.

Thank you.

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