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Does working at home make it your ‘base’ for tax purposes?

By Alan Pink, June 2021

Alan Pink looks at the tax law when claiming expenses of travel from home, where most of a person’s work is done there. 

The importance of the question in the article title relates, of course, to the ability to claim travelling costs from home to where you work.  

A simplistic argument would run (and often does run, in correspondence with HMRC) along the following lines: ‘I do so much work at home that my home is effectively my office. Therefore, when I travel from home to anywhere else for work purposes, I’m travelling between two workplaces. Hence the travel costs should be allowable against tax.’  

You would have thought that this was an obviously sensible bit of reasoning – although there could be very difficult questions of judgment and degree in deciding whether you did enough work at home for it to be your;

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