Its been a busy week!
Could any tax specialists advise me as to whether a client of mine can claim tax relief for working at home (via their employment) in addition to including use of home in their self employed accounts.
They work from home in their employment 3 days a week and works from home in self employment for 2 days a week (accounts include use of home at £3 a week).
Ive read that tax relief for home workers can be claimed at £4 a week?
Advice appreciated.
For self employed income, your client can claim a proportion of the fixed and running costs of the home such as rent/mortgage interest, council tax, insurance, water rates, gas and electricity. Basically, you would divide the total amount by the number of rooms (less kitchen and toilet) and then times by the proportion the room is used for business.
For employed income, the home worker can claim £4 a week