BIM47800 - Specific deductions: use of home: contents

This chapter explains what expenses are allowable when an 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.

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 BIM37000 onwards.


BIM47805 Introduction
BIM47810 Wholly & exclusively
BIM47815 Apportioning the expenditure
BIM47820 Specific expenses
BIM47825 Examples

Other related guidance includes:

  • Home to work travel - BIM37600 onwards
  • Where is the place of business - BIM37675 
  • Historic houses - BIM58605 
  • Living accommodation for the proprietor is not a business expense - BIM37665, BIM37928 and BIM37930 
  • Council Tax - BIM46840 
  • Childminders - BIM52750 onwards
  • Farmhouses - BIM55250 
  • Subcontractors - BIM66215 
  • 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