HMRC are preparing a new chapter in their Business Income Manual regarding what the self-employed can claim for use of home when part of their home is used for business purposes.

Whilst it's not known exactly what this will be, it's quite likely they will be trying to stop claims for some items such as rent and council tax which are payable in any event, whether the home is partly used for business or not. Such changes would only be HMRC's interpretation in what is very often a grey area as to what can be claimed.

Arriving at a use of home figure is often a matter of judgement and different accountants will often arrive at different figures and HMRC are probably trying to reduce what can be claimed.

Claiming of lump sum amounts such as £10 per week should really be backed up by calculations in support of this figure based on expenses claimed and the proportion of the house being claimed and whether the room is used exclusively for business purposes or not.

It is important to remember that every case should be judged on its merits and not to just follow whatever the Revenue Manuals say.

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