Self Assessment - Should you be including home office expenses?

For owners of small businesses and independent professionals there are huge benefits to working from a home office, and for many a start-up it is an absolute necessity. With the right setup at home, you can achieve a high level of productivity and flexibility and enjoy lower running costs than a formal office setting.

But if you are working from home, should you be including the cost of your home office as an expense on your self-assessment tax return?

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