Working from home

1. Home running costs for homeworking

1.1. Flat rate allowance

1.2. Expenditure based allowance

2. Equipment and connectivity for homeworking

2.1. Equipment

2.2. Connectivity for homeworking

2.3. Dedicated work connection at home

2.4. Employee's connection used partly for work

2.5. Connectivity at home provided as BIK

3. Mobile phones

3.1. Employer contracts with provider

3.2. Employee contracts with provider

3.3. Employee has separate personal phone

3.4. Employee has personal phone used partly for work

4. Location

4.1. Homeworking from a home outside the UK

4.2. Travel considerations for homeworkers

5. The premises

5.1. Home alterations and additions

5.2. The garden office

5.3. Capital gains tax private residence relief

5.4. Council tax or business rates