LRD guides and handbook August 2015

Working from home - a negotiator's guide for trade union reps

Chapter 5

Capital Gains Tax

[ch 5: page 32]

If a room is used solely for work purposes and it is not used for any private or domestic purposes, then that part of the home may be liable pro-rata for Capital Gains Tax when the home is sold. However, if it can be demonstrated to the Inland Revenue that the part of the home used for business purposes is also occasionally used for domestic purposes, the homeworker may not be liable.