nollaig1980

1. In calculating the annual licence or rental cost of the home office space that I as a Director will charge to my Limited Company, can I include Mortgage Interest? If I charge an overall rental figure what sort of breakdown/justification do I need to store? I realise it must be at or below market value. 2. I realise as a Director I would need to declare this rental income on my self-assessment, however the aim is to keep this amount low enough to just cover costs. Is this really income to declare on my self-assessment as there is no profit? Are there any applicable allowances? 3. Does this income have to be split across myself, the Limited company director who has a mortgage, and my husband who is a PAYE self-employed worker but whose name is also on the mortgage?