BIM47800 - Specific deductions: use of home: contents
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 EIM32760 onwards.
Other related guidance includes:
- Home to work travel - BIM37600 onwards
- Where is the place of business - BIM37675听
- Historic houses - BIM58605听
- Living accommodation for the proprietor is not a business expense - BIM37665, BIM37928 and BIM37930听
- Council Tax - BIM46840听
- Childminders - BIM52750 onwards
- Farmhouses - BIM55250听
- Subcontractors - BIM66215听
- Simplified Expenses: use of home for business purposes - BIM75010
- Business use of home: Capital Gains Tax consequences - CG64650 onwards
- Room used partly for business purposes and partly for residential purposes: Capital Gains Tax consequences - CG64663 onwards
- VAT Input Tax - VIT41600
The pages listed below are intended to help you apply the 鈥榳holly and exclusively鈥� 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 BIM37000 onwards.