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Very interesting

29 June 2006
Issue: 4064 / Categories: Forum & Feedback

Dr Watson is self employed in a medical practice, where all patients are seen in the practice surgery. He has also a room at home, set aside as a study (though not exclusively so), which he uses for catching up on paperwork, case studies, general professional reading and study.

Dr Watson is self employed in a medical practice where all patients are seen in the practice surgery. He has also a room at home set aside as a study (though not exclusively so) which he uses for catching up on paperwork case studies general professional reading and study.
In cases of other self-employed clients such as this I have normally claimed a modest amount for business use of home calculated on the basis of the number of rooms hours used etc. and thus ending up with a business proportion (which is typically 10% to 20%) of council tax water rates electricity gas and property insurance (usually totalling £2 000 to £3 000). The sum claimed is generally in the £250 to £500 region and would not normally invite attention.
However if mortgage...

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