UK self-employed tax question regarding "use of home" expenses.
I run a sole trader online consignment business from home in London.
I rent a 2-bedroom flat.
1 bedroom is used 100% for business and all inventory/stock is stored there.
Living room is mixed use. I have my office desk there with a computer and printer, I do all admin work there, pack orders, and also do product photography there. I have a 2x3 metre photography backdrop and two softboxes that take up a large part of the room, so I would estimate around 50% of the living room is used for business.
I also store packaging boxes in the corridor.
My usual working hours are Monday to Friday around 8 hours per day. On weekends it varies, sometimes I do another full 8-hour day, sometimes 2–3 hours, and sometimes no work depending on workload.
Based on this setup, what percentage would be reasonable to claim for:
Rent
Council tax
Heating/electric
Water
Internet
Thank you