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Use of home as office: What are the issues?

By Lee Sharpe, January 2021

Lee Sharpe explores some potential tax risks in relation to working from home. 

Many more people have been working (more) from home, as shops and other businesses have been forced to shut their normal premises. In some cases, this might involve no more than a laptop and a ban on Radio 2 or Netflix during working hours. In other cases, a bedroom or similar will find itself being given over to predominantly business use. 

This article will look at some of the tax issues to beware of when making a claim for the business cost of using part of one’s home as one’s office, for people in business on their own account (i.e. the self-employed, partners and landlords). 

Income tax deductions 

Many readers will be familiar with making a claim for the business use of one’s home as an office; the legitimacy of a such a claim found

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