Tax treatment of examiners: deductions for expenses: use of home
Section 336 ITEPA 2003
Examiners may well carry out their duties at home and may for that reason seek a deduction for the use of their home. Guidance on how to deal with deductions for household expenses is given at EIM32810.
Where a room is not used exclusively for performing the duties of the employment the deduction should be limited to those extra expenses that are incurred while the room is occupied in the performance of the duties, see EIM32830. These costs will clearly be minimal and are unlikely to exceed £2 for each week in which the examiner carries out his or her duties at home.