Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

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 you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon