BIM47800 | Specific deductions: use of home: contents
From HM Revenue & Customs · Business Income Manual
This chapter explains what expenses are allowable when a self-employed individual carrying on a trade uses part of their home for trade purposes. The guidance applies to Income Tax only. It does not apply to the use of home by an employee or director - for this see onwards.
Other related guidance includes:
Home to work travel - onwards
Where is the place of business -
Historic houses -
Living accommodation for the proprietor is not a business expense - , and
Council Tax -
Childminders - onwards
Farmhouses -
Subcontractors -
Simplified Expenses: use of home for business purposes -
Business use of home: Capital Gains Tax consequences - onwards
Room used partly for business purposes and partly for residential purposes: Capital Gains Tax consequences - onwards
VAT Input Tax -
The pages listed below are intended to help you apply the ‘wholly and exclusively’ test where there is significant business use of the home. If you have any difficulty with applying this guidance to a specific case then you should consult the more detailed guidance at onwards.