This chapter explains what expenses are allowable when someone
who is self-employed uses part of their home for business purposes.
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.
|BIM47810||Wholly & exclusively|
|BIM47815||Apportioning the expenditure|
Other related guidance includes: