I have a client who works in the film industry as a costume maker. Her work is sometimes employed, sometimes self employed. In 2018-19 she was mostly self employed and used a few rooms in her house with assistants, so we made a use of home charge based on actual costs apportioned to number of rooms used.
In 2019-20 she had very little self employed work and was employed throughout the year. This current year she will also be employed on different jobs.
She has one room dedicated to her work with cutting tables etc where she spends evenings and weekends researching new techniques etc and doing her self employed work when it comes in.
I am taking the view there is minimal if any use of home charge to go in her self employed accounts for 2019-20, but she feels the room dedicated to her work and development should be taken into account. Am I right to think that would be viewed as being used for self development that's not exclusive to her self employed work or should there be an allowable charge here?
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