Use of home as office
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…month For 3 or more occupants – £650 a month The flat rate covers all household goods and services, food and drink and utility bills, but not mortgage interest, rent, council tax or rates. (See also https://www.gov.uk/simpler-income-tax-simplified-expenses/working-from-home). Note: Some businesses, particularly larger ones, may prefer to make a private use adjustment based on a proportion of actual costs when preparing figures for tax purposes….