Many of the items I use for my work I also use for my personal life. For instance, I write all my articles on my computer. However, I also use my computer to email my friends and family and play games. When it comes to taxes, how should I treat equipment that is used for both purposes?
I know the best thing would be to buy a separate computer system, but I live alone, and having two computers just doesn't make sense right now. Furthermore, I really can't afford another computer.
I don't know the specefic US tax rules, but I don't see the need to purchase another computer. Most self-employed people use a computer for both work and personal purposes.
I don't think the revenue in the UK are too concerned regarding the percentage split of time spent. If you need to apportion the time in the US, just estimate based on hours it is used.