Can I claim?
This depends on whether your business is registered to your personal address, or if you rent other premises such as an office complex.
In the latter case, providing the premises are for business use only, you can claim the total rent value as an expense when doing your taxes (1).
If you are self-employed and working from home then you can off-set a certain amount against your income for the provision of a ‘home office’ as long as your business address is the same as your home address. Your Tax Return is only concerned with expenses related to your business but with a home-office, you are using a portion of your home for both personal and business use (2).
(1) Self-Employed expenses: Office Space & Utilities - Rent
(2) Self-Employed expenses: Use of Home as Office - Rent
In order to work out how much to charge against your business you need to calculate the value of your personal use of the home space as a percentage. Generally you can claim approximately 21% for your use of your home as an office, providing that you work 8hrs a day and five days a week (example).
As a taxpayer, you can either declare each of your expenses separately (heating, electricity, water etc.) with its private use OR you can make use of the HMRC flat rates. These can then be deducted as general expenditure for all Home as Office use. You cannot mix the two together.
Flat rates on SimpleTax
If you have calculated your flat rates you can enter the amount under Self-Employed expenses: Use of home as office (or) Office Space & Utilities – Other
If you wish SimpleTax to apply HMRC’s standard rate of £4 per week you can select the “Allowance” category under your Self-Employed expenses: Use of home as office (or) Office Space & Utilities.
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