Can anyone give me any guidelines? I use the web roughly 6 hours a day. Can I claim for this, - would that be 25%- do I need evidence and where on the tax return section ( online) do I find the section for this- is it included in telephone expenses?
25% would imply you use it 90 hours a week for private use - that sounds a lot.
You need to keep receipts, and also details of the calculation.
If your self employed earnings are less than £73,000pa you do not have to break down your expenses, put all allowable expenses (but not capital allowances, including Annual Investment Allowance) in the "Total Expenses" box.
If your self employed earnings are more than £73,000pa the £300 or so it would cost you for an accountant would be money well spent.
Have I explained this incorrectly? My business use is around 6 hours a day, though some day slightly less - I do a lot of research as part of my work. so you are saying that's not 25% of 24 hrs, but maybe 50% of 12 hours use which includes 6 hrs personal use? (This is theoretical- need to adjust figures.)
If it was 6hrs each that would be 50% of total use- not the number of hours in a day? Right?