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
PDF, 42.6 KB, 2 pages
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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.
Updates to this page
Published 9 December 2015