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sober
21-05-2007, 00:07 AM
I wonder if anyone can help me chose the right course from tax point of view.

I need to move to a bigger premises, mainly because of my own two-director company office, that I have registered at my home (rented accommodation).

Given that CGT on business use of "home" is not a consideraton, I have two choices, either

Option A) I rent a bigger house on AST myself and take a contribution from my company for exclusive use of a part of the house. Is there a guide on how much for the rent/heat/electric/insurance etc can I reasonably charge to the business expense?

Or
Option B) My company signs a company let AST, part office and part residence, and I live there as well.

How much of the rent should be reimbursed to the company from me for my residential use, or if I can't or don't, what further tax and employee NI will be payable by me, and/or by my company (employor's NIC) for benefit in kind? Will my level of salary (e.g below 8K) have an effect?

Thanks
Regards
Sober