expenses working from home

katieweasley

Hello there, would really appreciate some clearcut help.
I'm a freelance writer working from home. Have an office in my spare room. So far I'm claiming the expense of that at 1/7 of the rent of my house, my mobile phone costs, mileage when I have to go out and conduct interviews etc and 1/7 of my electricity bill. Am I missing out? Is there anything else I could be claiming for?

ceeforcat

You cannot claim the rental which is an expense which you would have whether self-employed or not. I would be claiming the same fraction of your heating costs if not electric. (have you seven rooms? Not including the bathroom.) Stationery? Advertising? Computer and ink costs? The computer itself as a capital cost?

jimmo

ceeforcat wrote: »

You cannot claim the rental which is an expense which you would have whether self-employed or not.

Where on earth did that come from?
The self-employed certainly can claim an appropriate proportion of rent.
http://www.hmrc.gov.uk/manuals/bimmanual/bim47820.htm
Whereas the employed cannot.
http://www.hmrc.gov.uk/manuals/eimanual/EIM32820.htm