Could anyone give some guidance on which is the best way to work out the portion that can be claimed as deductibles for working from home in respect of rent, rates, utilities etc?
Or you can apportion based on actual costs - for which there is a formula you can use depending on the particular scenario of your client.
Care - when renting - you cannot include rent in the cost. As an aside - the person should have the agreement of the landlord.
Care - when the property is owned - if you claim one room is solely used for business (and NO personal use) then you may incur a capital gains charge when the house is sold. Using the room for other things and being able to prove it is a good idea here to avoid this. Note is the premises is subject to a mortgage the owner should get the mortgage companies permission for running a business there.
(plus maybe also the council's in both scenarios).
