NIM21013 - Class 2 National Insurance Contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Adjustments for private or domestic expenses
»Ê¹ÚÌåÓýapp apportionment of expenditure between business and private or domestic use depended on the particular circumstances of the case. Where premises were shared, the relative areas used for business were a guide to the proportion allowable for mortgage interest, rent, rates, lighting and heating.
For motor expenses, the division was according to the proportion between business and total mileage.