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Posted Mon, 10 Jun 2024 09:21:35 GMT by John Johnson
I'm not self employed and I've received all of my 2023/2024 income through PAYE but my employer doesn't have an office so I'm forced to work from home at all time. I have a dedicated bedroom that I turned into an office in my house that I use exclusively for my work. As a matter of fact there's not even a bed in it, just a desk and a monitor since it's a small bedroom. I am eligible to deduct a fraction of the following expenses? - mortgage interest - bills (water, gas & electric) - internet - council tax As for the fraction can I claim 1/6th of these expense or 1/4th? My house is a 2 bedroom house with a living room, a front room and one bathroom. If I can deduct these expenses how do I do this in my self-assessment?
Posted Mon, 10 Jun 2024 10:46:50 GMT by BellaBoo
Hi, I'm not HMRC Admin but your question is an easy one. Employees realistically can only claim for the extra unit cost of utilities (gas, water & electric) used in performing the duties of employment (and business telephone calls if they're not part of a free package or broadband if your Internet is metered). This is because in order to claim as an employee, the expense must be wholly, exclusively and necessarily incurred performing the duties of employment and you must be obliged to incur the expense by reason of holding the employment. Mortgage interest/rent and council tax cannot be claimed as they weren't incurred in performing the duties of employment. If the broadband is a fixed cost then it as before it wasn't incurred in performing the duties. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32820 https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32815
Posted Thu, 13 Jun 2024 12:46:17 GMT by HMRC Admin 20
Hi, 
You will show them in the employment page, in there it asks if you want to claim expenses, answer yes and it opens up other boxes for you to complete.
Thank you.

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