working from home allowance

jl45

as per this article, section 4 I can claim costs for running a home office

I cant link the article unfortunately google propertyhawk "Even if you have just a single rental property don’t forget that a landlord can claim expenses for running their rental business and the associated costs" its the first link

http://www.!!!!!!!!!!!!!!!!!!!!/index.php?page=magazine&id=521

as per this article the amount I can claim is £4 section entitled "How much relief you can get"

http://www.hmrc.gov.uk/incometax/relief-household.htm

As per this article I need to claim it back on the allowable expenses page of the employment section

http://www.hmrc.gov.uk/incometax/how-to-get.htm#3

However: I do not have a business, I am an accidental landlord who had to relocate due to work and am renting out my property via an estate agent. I can not create an employment page because I dont have a business with a PAYE reference. How do I claim the £4 a week? Or am I not allowed to claim it?

zygurat789

jl45 wrote: »

as per this article, section 4 I can claim costs for running a home office

I cant link the article unfortunately google propertyhawk "Even if you have just a single rental property don’t forget that a landlord can claim expenses for running their rental business and the associated costs" its the first link

http://www.!!!!!!!!!!!!!!!!!!!!/index.php?page=magazine&id=521

as per this article the amount I can claim is £4 section entitled "How much relief you can get"

http://www.hmrc.gov.uk/incometax/relief-household.htm

As per this article I need to claim it back on the allowable expenses page of the employment section

http://www.hmrc.gov.uk/incometax/how-to-get.htm#3

However: I do not have a business, I am an accidental landlord who had to relocate due to work and am renting out my property via an estate agent. I can not create an employment page because I dont have a business with a PAYE reference. How do I claim the £4 a week? Or am I not allowed to claim it?

This is an allowance for running a business from home, rents do not count as a business. You can claim but yiou have to have the relevant taxable income to claim it against and as you say you have none.

jimmo

A lettings business may not be a trade but it is nevertheless a business.
If you run your lettings business from your home then you are entitled to claim for that.
http://www.hmrc.gov.uk/manuals/pimmanual/PIM2074.htm
However in this particular case you use an estate agent to manage the lettings for you and HMRC are likely to take the view that the lettings business is based at the estate agent’s office, not your home.
http://www.hmrc.gov.uk/manuals/pimmanual/PIM2210.htm
By the way, the £4.00 per week “allowance” is for employees who are obliged to work from home. There is no such corresponding “allowance” for people in business but lots of people still claim it.
HMRC seem to turn a blind eye, perhaps because the expenses rules for employees are much more restrictive than those that apply to businesses so people in business would probably achieve a better result if they bothered to work it out properly.
If you wish to make a claim it should be included in Property expenses in your Return. Box 29 on form SA105 (Other allowable property expenses) seems appropriate.