Policy paper

Income Tax: deductions at a fixed rate

This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.

Documents

Draft clause 20

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 20

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation clarifies how the simplified expenses regime should be applied by partnerships in respect of the business use of a home and where premises are used both for business and as a home.

Published 9 December 2015