Just a quickie to note as we're fast approaching self assessments season (even though I've already filed most of mine).
The wording of BIM75010 has changed slightly.
It used to state that the amount for use of home included telephone and internet costs in the flat rate deduction for simplified expenses.
HOWEVER...
The updated version states that these costs may be expensed seperately.
Wouldn't it be good if HMRC told us when they had amended a BIM rather than leaving us to stumble upon subtle embedded changes all on our own.
Here's a link to BOM75010 : http://www.hmrc.gov.uk/manuals/bimmanual/bim75010.htm
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Shaun
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