CH25220 - Information & Inspection Powers: Inspection Powers: Business run from home
There are several ways in which a person바카라 사이트™s home can fall within the definition of business premises, see CH25180.
- The business may be run entirely from the proprietor바카라 사이트™s home.
- The work of the business may be carried on both at the proprietor바카라 사이트™s home and at other premises.
- The business may be run from other business premises but the proprietor keeps their business records at home.
- The business may be run from other business premises, but the proprietor occasionally writes up some records at home and keeps their business records at home.
Any business that includes in its accounts expenses for 바카라 사이트˜use of home as office바카라 사이트™ should be using the proprietor바카라 사이트™s home at least partly as business premises.
Similarly, if a person바카라 사이트™s home is registered as the principal place of business for VAT it is a reasonable assumption that the home is being used at least partly as business premises.
On the other hand, we will not normally regard an employee바카라 사이트™s home as 바카라 사이트˜business premises바카라 사이트™ if they occasionally use it to do work, in the evening or at weekends, that is usually done in an office or other business premises.
See CH25240 for guidance on when you should visit a business run from the person바카라 사이트™s home.