Sole trader working from shared home - tax and expenses

sheramber

alonso_14 said:

Dazed_and_C0nfused said:

alonso_14 said:

DullGreyGuy said:

Is the whole room used exclusively for your business and nothing else? Your partner basically never uses the room?

My partner basically never does. Its a front room with two armchairs, a load of books and my desk. We do sometimes use it together in winter to sit and read. But it is my office throughout the day and its not like a room with a TV in say. But the standard charge seems the way to go.

You can't have it both ways!

Well you can from a tax perspective. You can claim for a room used for an office but you're advised not to claim it is only an office or be subject to CGT at sale so to work out a percentage of use. That's what my question was driving at. So it is used as an office in the day. There are evenings we both use it. That is entirely within HMRC guidance.

If you use something for both business and personal reasons

You can only claim allowable expenses for the business costs.

How much are the charges for heating and lighting when used a san office and how much when used in the evenings?