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Posted Mon, 08 Jan 2024 19:15:31 GMT by Dansoarr
I work from home as there is no company office within 600 miles of my house. I have a dedicated office in my house which is used exclusively business. 1. Can I claim for a percentage of my house bills for example or am i restricted to the £6 per day? If i can claim for a percentage of my electricity for example, how would I calculate this, is there an accepted HMRC method? for example, if my electricity bill was £4000 per year, would I a) try to estimate the heating and lighting costs for that room based on consumption of appliances b) divide the £4000 by the total number of rooms in my house (7) and use that number c) divide the £4000 by the total number of rooms in my house (excluding bathrooms and kitchen) and use that number d) divide the £4000 by the area of my house and times that but the area of my office 2. Can I claim for a percentage of my internet as I have to have fibre to enable business conference calls. If so would I divide the costs by the number of users in the house adding the business use as an extra ‘person’? 3. Would I enter this on my tax return in my PAYE employment section, under other business expenses? Many thanks in advance AD
Posted Fri, 12 Jan 2024 18:51:08 GMT by HMRC Admin 25
Hi Dansoarr,
You can only claim from a percentage of the house bills if you are self employed or a partner in a partnership.
Employees can only claim £6.00 per week working from home expense or the exact amount of exact amount of extra costs you’ve incurred above the weekly amount, you’ll need evidence such as receipts, bills or contracts.
Have a look here:
Expenses if you're self-employed
Claim tax relief for your job expenses
The guidance also advises how to apportion household bills.
Thank you. 

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