Working from home

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Working from home by Mind Map: Working from home

1. Council tax or business rates

2. Private residence relief

3. Advising the client

4. Exemption for the provision of accommodation, supplies or services used in employment

4.1. Computer equipment

4.2. Telephone landline

4.3. Broadband

4.4. Mobile phones

5. Travel expenses

6. Household expenses incurred by the employee

6.1. Employer reimburses household expenses

6.2. Deductions where the employer does not reimburse household expenses

6.3. Telephone landline

6.4. Broadband

6.5. Cases where reimbursement less than the additional cost