I've been running my own business (limited co.), based at home, for many years, but have never bothered claiming anything for business share of the home running costs - electricity, gas, water, etc. The 'office' is a back bedroom, not used exclusively for business so there's no problem wioth CGT, rates, etc. I understand there is a guideline annual amount that I can claim as business expenses. Does anyone know what this might be? Is it necessary to support a claim with utility receipts?

How would it be recorded in the company's accounts - as a simple invoice made out by me personally to the company, with the company paying me? However, that money would surely then be income-taxable and would have to be declared on the P11D ?

If possible, it would be nice to claim this retrospectively, in this year's accounts, for previous years too - would this be possible, and if so, how far back?

-lutud.