home office allowance

[Boo]

If you read the correct guidance on home expenses you'd see it is correct.

EIM32815 - Other expenses: home: household expenses: expenses that are deductible

You can only claim for additional costs, not cost you pay anyway.

You can split hairs over the general rule, it's irrelevant, there are specific rules for home expenses and they are outlined above.

You pay rent/mortgage/council tax regardless, it's clearly not for business purposes. In black and white:

Other expenses: home: household expenses: expenses that are not deductible

I'm surprised your accountant hasn't flagged this up. You've either been badly advised or you've simply been relying on the wrong guidance manual.

Well you've got me. I was relying on the advice for years up to 2005/6 which did permit those expenses to be claimed. As you say EIM32815 does specifically prohibit those being expensed nowadays.

Boo