Where can you homework?

Homeworkers must have a quiet, private place to work. It does not have to be a study and can be on the kitchen table so long as they can work uninterrupted.

Life assurance group Friends Life says the home workstation should be in a room, preferably a “non-family” area, such as a study or spare bedroom, which can be made secure, free from noise and other distractions, although if part of the property is exclusively used in that way, a capital gains tax liability could arise (see page 32).

One local authority policy states: “While it is not necessary to have a separate room set aside specifically as an office, the accommodation needs to be quiet and undisturbed during the working day with sufficient space for equipment, sufficient power points and a telephone point”.