Working from home

1. [Premises](https://library.croneri.co.uk/po-heading-id_WlXPlMeP_E-wCrT6E4_03Q)

1.1. Home alterations and additions

1.2. Garden office

1.3. CGT private residence relief

1.4. Council tax or business rates?

2. [Location](https://library.croneri.co.uk/po-heading-id_0nZQVz-xkESmAu2KgRPApA)

2.1. Home outside of UK

2.2. Travel considerations

3. [Mobile phones](https://library.croneri.co.uk/po-heading-id_J3vRXNyITkuoKfLqE4FEBA)

3.1. Employer contracts with provider

3.2. Employee contracts with provider

3.3. Separate personal phone

3.4. Personal phone used partly for work

4. [Home running costs for homeworking](https://library.croneri.co.uk/po-heading-id_rX0PslV_UUerpx_aeIANQA)

4.1. Flat-rate allowance

4.2. Expenditure based allowance

5. [Equipment and connectivity for homeworking](https://library.croneri.co.uk/po-heading-id_OirUAfoQIUuaQjMHKiTIZg)

5.1. Equipment

5.2. Connectivity

5.3. Dedicated work connection at home

5.4. Employee's connection used partly for work

5.5. Connectivity at home provided as BIK