Use of home

Can anyone out there help me with a definitive reply on “use of home as an office” costs? I have various self-employed clients and must admit to being a little unsure as to whether I am missing a trick here.

I include an estimated weekly amount to cover normal heat and light costs often for keeping and maintaining business books and records at home.

Others have a room they use as an office and may also see clients in their home and keep stock – although I usually warn against exclusive use.

Can I include a proportion of mortgage interest? I used to think that this would fail on duality of purpose in that the amount would be the same whether the business was carried on from home or not.

With many mortgages now in six figures the amounts of interest paid can be quite considerable and still...