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Posted Wed, 18 May 2022 14:18:13 GMT by Mrs F
Please can you advise. Although I've been self-employed for many years, I've never claimed any 'working from home' expenses for the time I use my study as a home-office each day. I see I can either use simplified expenses or work out my expenses as a proportion of total home expenses which is fairly straightforward. But what I can't work out, and need help with please, is: I am a licensed dog home-boarder. I have (approximately) 240 dog nights each year. Dogs access the whole downstairs of my house and sleep in two rooms (one of which is my home-office). Can I claim any 'home-related' expenses for the dogs? If so, which expenses would be relevant and how would I work out what proportion I would claim? Many thanks for any help.
Posted Fri, 20 May 2022 10:44:32 GMT by HMRC Admin 19

You can see more information here:

BIM47800 - Specific deductions: use of home: contents

BIM75000 gives guidance on simplified expenses and the use of the flat rate, dependant upon the number of hours worked per month:

BIM75000 - Simplified expenses: contents

Below you can see examples that are helpful in explaining how to apportion expenses for business use of the home:

BIM47825 - Specific deductions: use of home: examples

Thank you.
Posted Mon, 23 May 2022 15:28:20 GMT by Mrs F
Thank you for your reply. Those examples are very helpful. Can I check, please - if I were to use the Simplified Expenses, would I have to continue to use those from now on or could I change to using the Specific Deductions in future years (and vice versa)?
Posted Wed, 25 May 2022 16:40:07 GMT by HMRC Admin 10
For working from home this is optional.
If this was for a vehicle then you would need to remain with the simplified expense for the entire ownership of the car.
Simplified expenses

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