Allowable expenses for home office

Hebs

Registered User
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Hi all

I'm self employed and working from my home office. I understand that a percentage of my home heating/lighting is an allowable expense. Does anyone know if there is a standard percentage that's used?

Thanks
 
What?

I assume you are joking here.

Hans is talking about this: [broken link removed]

Which obviously doesn't apply if it's a sole trader, or in the case of a Ltd company where the place of business is the director's home anyway.
 
Can't remember but does claiming home office allowable expenses have any CGT implications for an otherwise CGT exempt PPR?
 
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