Not sure if you can see previous questions, so please forgive the preamble if you can.I am a self employed driving instructor, sole trader, in my own driving school. You clearly answered my question regarding mileage allowances and I am now clear on the extent of this claim.My next question is regarding. "Use of home as office" according to HMRC for the Tax period 2011-12 I may be able to claim £3.00 a week towards the heating and lighting of this area. Is that correct? Will this include the use of a mobile phone, or can a flat fee for this be claimed separately?
System of Law: England-and-Wales
HMRC website. But it seems to relate to employed people.
Hi.You can claim for the cost of mobile phone calls made for business purposes. It is not part of a claim for use of home as office.The tax office will not dispute a claim for £3 per week for light and heat costs, ie use of home as office. If you want to make a larger claim, you will have to provide a calculation of how you arrived at the figure.Let me know if you have any further queries.
Inc Tax, CGT, Corp Tax, IHT, VAT.