Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to review the flat rate of simplified expenses for people who (a) are self-employed and (b) work from home.

Self-employed people who work from home can deduct the actual cost of working from home when working out their profits, or use simplified expenses. There are three different rates of simplified expenses depending on the number of hours worked from home. As with all taxes and allowances, the Government keeps the rates of simplified expenses under review.