Re the self employed working from home

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    Andrew Plant

    I am currently updating some training notes on the self employed and one of the topics I wish to cover is how to deal with business expenses incurred for rent whilst working from home and how this may impact on a reg 12 (4) decision, a Max rent decision and a HB reg 38 (3) or (4) decision.

    I have looked at para 12 of R(H) 5/07 and it seems that in that case it was an allowable expense.

    So my question is what practices do other LAs follow in these situations?

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