HMRC are increasing the allowance contractors may claim for working at home, from £3 to £4 per week.
Contractors and freelancers can be reimbursed for additional household expenses – such as gas or electricity charges - incurred because you have to work from home, probably in order to your limited company administration work.
From 2012-13 onwards, for payments of up to £4.00 per week, you do not need to provide any records of the household expenses you are claiming. For amounts above £4.00 you need supporting evidence to show that the payment is no more than the additional household expenses you have incurred.
The guideline rate for 2008-09 to 2011-12 was £3.00 per week and for 2007-08 and earlier years it was £2.00 per week.
HM Revenue & Customs: Homeworking
Contractors and freelancers can be reimbursed for additional household expenses – such as gas or electricity charges - incurred because you have to work from home, probably in order to your limited company administration work.
From 2012-13 onwards, for payments of up to £4.00 per week, you do not need to provide any records of the household expenses you are claiming. For amounts above £4.00 you need supporting evidence to show that the payment is no more than the additional household expenses you have incurred.
The guideline rate for 2008-09 to 2011-12 was £3.00 per week and for 2007-08 and earlier years it was £2.00 per week.
HM Revenue & Customs: Homeworking
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