I am a newbie. Only have a couple of self assessment clients. Due to ill health of a local book keeper I have been asked to take over a couple of clients. Looking over the previous paperwork (11-12) I can see that they have claimed for Laundry @ £2.50 per week, Business use of residence @ £3 per week & Admin expenses @ £3 per week. These are self employed laborers so fairly simple accounts. Business use of residence has increased to £4 per week? but I can't find out if the other allowance amounts are still valid. Some advice would be helpful.
There is not a flat laundry allowance for self employed people, technically this is only allowable if the clothing is allowable for deduction. HMRC are very strict on this and only certain clothes such as statutory uniforms and safely wear can be claimed.
Admin expenses of £3 per week is a complete estimate and provision, there is no such allowance. Some may say it is reasonably justified though if it covers phone costs.
There is a more detailed method of calculating use of home but £4 is the minimum you can claim without supporting it.
The article mentioned has some good examples, but does not mention the Homeworkers Allowance. I assume you can either choose the Homeworkers Allowance at £4 per week, no questions asked, or use a percentage, but from what I can see the percentages only work in your favour if you work a lot from home. Homeworkers Allowance is £208 per year, this works for me.
