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Section 336 ITEPA 2003

A computer software designer is a director of his own service company. »Ê¹ÚÌåÓýapp company markets payroll software that he designs. In addition the company supplies the services of the designer to supply and customise the software for particular clients. »Ê¹ÚÌåÓýapp service company pays the designer’s travelling expenses when he visits clients.

»Ê¹ÚÌåÓýapp registered office of the company is at the designer’s home. One room of the designer’s home is used exclusively for company business. »Ê¹ÚÌåÓýapp room contains all of the equipment necessary for the company’s trade. »Ê¹ÚÌåÓýapp designer does all his work there when he is not working at client’s premises. On average he works at home for four days a week. Sophisticated security equipment has been installed in the room to protect confidential data.

A dispensation can be given for the travelling expenses, see EIM30051. In addition the designer can deduct a proportion of certain household expenses, see EIM32810. »Ê¹ÚÌåÓýapp work carried out at home is part of the substantive duties of the employment, see EIM32800. »Ê¹ÚÌåÓýapp nature of the work, particularly the need for security equipment, means that there is an objective requirement for the work to be done at home. »Ê¹ÚÌåÓýapprefore the home can be accepted as a workplace.