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Last Updated: Monday, 7 November 2005, 16:14 GMT
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Home working: tax rules clarified
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Expenses must be incurred "wholly, exclusively and necessarily" in your employment duties
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HM Revenue and Customs have re-published their guidance for people who sometimes work from home.
The new rules seek to clarify exactly what can and cannot be claimed.
John Whiting, tax partner at PricewaterhouseCoopers explains what the new rules will mean.
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TAX TIP: Working from home
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