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Many businesses can be run from home. This brings obvious advantages, such as lower costs and flexibility. Working from home is a particularly attractive option for fledgling businesses; they can then purchase or lease premises at a later stage when they have established a customer base and taken on employees.

Self-employed people who work at home are entitled to deduct part of the costs of running their home from their taxable profits. There may also be CGT and business rates implications. Each of these are discussed below.

Those who work as employees or directors are treated less generously, see the Homeworking guidance note.