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Previously, home workers could claim only expenses for heat, light & power, when working from home. Mortgage interest/rent/home insurance/council tax claims would have meant that part of the home used as an office would then no longer qualify for Principal Private Residence relief on disposal of the home. Now, however, HM revenue & Customs that they may, now, claim for these things, without losing the PPR relief.
See http://news.bbc.co.uk/1/hi/programmes/working_lunch/7459639.stm
