There are several examples of how home-running costs may be apportioned on a reasonable basis in HMRC’s Business Income Manual.

Are you a home-running business? Here is a complete guide how and what you can claim as expenses according to UK’s tax authority, HMRC. We will help you to in understand how you can reduce your tax my calming those expense.

Fix cost and running cost are the two main categories in which house running business tax falls in.

Fixed Cost

Council Tax, mortgage interest, insurance, water rates, general repairs and rent are the tax’s which do not change if you are not using your home for business. But if you are using a portion then you can claim some of it

Running Cost

The expense which based on usage is known as running cost such as electricity, telephone, and broadband etc. and you can claim tax based on how much use it for business.

Let’s we delve deep into how you can claim tax while running business from home. Let’s say you are Graphic Designer and you work from home as freelance from past 3 years. You are using a dedicated room as your office with all the equipment’s like your computer, printer and desk.

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Fixed Cost

Running Cost

Mortgage Interest

To claim mortgage tax claim you need to calculate the square feet of your home and then calculate the size of room and calculate percentage of room you use for your business purpose. You can claim that % in your monthly mortgage interest as business expense.

Insurance

If you don’t have separate insurance for the business then you can claim a portion of household insurance.

Rent

you can claim portion of the rent as business expense

Council Tax

you can claim the portion of your council tax as business expense.

Repair and maintenance

if you did any repair and maintenance of your office portion you can claim that as business expense.

Telephone

- if you are using you home landline for office as well you need to take record and calculate how much you utilize it for the official purpose and you can claim it for business expense.

Electricity and Heat

you can claim a portion of your heating and lighting costs based on the size of the office.

Internet

you can claim a portion of your internet costs if you use it for business purposes.

It is very important to keep record of all your expenses, bills and income to claim deductions, Also the rules and law often change so best is you consult with the Professionals like AKKS to guide you for the Latest HMRC guidance.