Employees/Directors - Working From Home

If you are an employee or director of a company working from home you can claim an expense for using a room as your office.

Practically, the expense must be wholly or exclusively in the perfomances of the employees/directors duties. Therefore, the employee/director could only claim for the:-

•additional gas and electricity consumed by the director/employee for use for work;

•the metered cost of water in the performance of duties;

•the unit costs of business telephone calls (including dial up internet access).

If the employee/director cannot calculate the above figures then the Inland Revenue will accept a deduction of £3 per week (excluding business telephone calls) for use of home as office.



If you would like any further advice then please contact Trueman Brown http://www.truemanbrown.co.uk/