Chris Thorpe considers the income tax rules on working from home.
Certainly since COVID, it has become increasingly common for employees to work from home – either permanently or as part of flexible working for employees; however, the self-employed will often use their homes as offices too.
Costs of being at home
For the self-employed, income tax relief can be claimed based on actual costs of maintaining a room within one’s own house (e.g., mortgage interest, insurance, utility bills and council tax), apportioned on a just and reasonable basis
