HMRC guidance - use of home

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT member discussion
HMRC are going to issue a new guidance leaflet (not before time) on what is and is not allowable under use of home for tax purposes.

I dont know when it will be out - will try and remember to post the link when it turns up :D

Claudia

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    That will be really helpful. It is about time something was put in place.
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    I just hope that it is sensibly worded :roll:

    Claudia
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    It will be interesting to see how they 'interpret' the legislation in their favour.

    I am guessing they will start talking about marginal costs and excluding items such as council tax and water rates..

    :evil:


    Dean
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    In a recent enquiry, a local tax inspector disregarded all claims for "use of home" because my client has not "office"!
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    Oh dear..

    ..and where did the inspector presume the business was being operated from?

    The car?

    I suppose that was 100% private as well!

    :shock:

    A stern response to the inspector is needed there I think.
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    Just goes to show that the HMRC Inspectors need this new guidance just as must as the rest of us! :roll:
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    Any more news on this? I've been looking out for it - have I missed it?
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    I havn't heard anything.

    They have issued guidance on employees who are contractually obliged to work from home in the performance of their duties but nothing (as far as i am aware) for the self-employed as yet..

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    :( thanks anyway
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    If they have got any sense :shock: they will issue the new rules after 31 January and before 6 April, then we can all work on a level playing field in the same tax year.

    Just a thought!

    Claudia
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    Please post a note on here if you hear anything before me. Thanks.
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    how can water rates, payable on your rateable value whether you run a business or work from home or not, possibly be incurred in the performance of duties from a room to which there is no water supply? and any water supplies to the room used as office will be used for drinking, required to support life whether you are working or not.
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    This thread is continued here.


    Charli.. you are making a lot of assumptions. For example, I work from home. Whilst working I use water for drinking, for using the lavatory, for washing my hands, for use in the central heating system. In fact, for the very same use that you perhaps use at your employers premises.

    Are you suggesting that your employer should not be allowed a deduction for their water costs either? Perhaps for the very same reasons you have stated for the home-worker?
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    and what about the cups of tea made for clients? or is that classed as 'entertainment' and hence dissallowable? :lol:
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    Perhaps the tea is a gift?!

    Oh no, that would fall foul of the no food, alcohol or tobacco rules.

    Darn it!!

    :x
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    unless your mug had your business logo on it and the liquid inside was mearly 'incidental'...

    i need some sleep!
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    i was considering the employee required to work from home.
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    This thread was about self-employed individuals, but yes you are correct about employees. Full guidance here.
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:HMRC guidance - use of home

    sorry, have just been scanning these forums!

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