SE32810 - Other expenses: home - household expenses

Where you accept that an employee's home is a workplace, see SE32760, you can permit a deduction for certain household expenses.

SE32815 lists the expenses that can be deducted.

SE32820 explains why other household expenses cannot be deducted.

SE32825 explains what deductions should be given when a room or rooms are set aside exclusively for business use.

SE32830 explains what deductions can be given in other cases.

This guidance is illustrated by examples beginning with SE32835.