On 13/03/2014 19:42, Rod Speed wrote:
Dave Liquorice wrote
John Rumm wrote

Its still a routine deduction made by accountants for directors of
Ltd companies working from home (at least partially). So long as the
space used is not wholly and exclusively used for business, then
business rates / change of use ought not be an issue.

That is my understanding as well. So keep that bed in the spare
bedroom you use as an office.

I doubt something as trivial as a bed makes any difference.

I claim a small amount as an expense in my accounts for "use of home as
office". No part of my home is set aside exclusively for office use.
However, I undoubtedly have additional expenses, for example heating and
lighting. HMRC have never queried this few hundred pounds of additional
expenses, nor would I really expect them to you, as we are really
talking about say £100 of tax. I would be really surprised when they
came round to inspect the office space.