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Posted Thu, 19 Jan 2023 14:10:39 GMT by CarrickP
Would just like to clarify how much is possible to claim against self assesment for self employed consultant who is WFH at a rented 5 room property . One of the rooms is used from 9-6pm x5 days a week most days for remote computer work, repairs and support calls. Using your guides found at I would be more inclined to be inline with your Example 6 'Gordon' and so would like to clarify amounts to claim as not clear how those totals were derived . Annual fixed costs which includes council tax, Rent and insurance would be around £17k and 'variable costs' of Electric/gas are around £800. Any help to clarify appreciated.
Posted Mon, 23 Jan 2023 16:21:02 GMT by HMRC Admin 19

You can count the number of rooms in your property and divide the costs by the number of rooms. You can then apportion the rooms use by business hours and personal use in hours.  

Alternatively unincorporated businesses can choose to calculate the trade proportion of household expenses, using a flat rate allowance. You can see guidance here:

BIM75010 - Simplified expenses: use of home for business purposes

Thank you.

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