Home Telephone Used for Business Calls - A good way of claiming home telephone expenses is to pay the monthly bills using business funds.
Then in the bookkeeping system split the personal calls to 'drawings' and code the business calls to 'telephone'.
However, this may be a time consuming task every month if there are many calls so it could be simplified by doing the above for just three months and calculating the percentage of business calls.
This percentage would then be used on all telephone bills for the rest of the year.
To keep the tax man happy if he checks up on things you need to keep copies of these bills handy as proof of how you calculated the percentage.
Depending on where you live you may be able to claim 50% of the line rental.
Use of Private Vehicle - Well obviously this isn't part of the home, but it is another really good expense to claim.
It will be necessary to keep a log of the mileage pertaining to business use. Once again, to keep the tax man happy, a very good record needs to be maintained.
This means recording the date, the place started from and the place going to; the odometer reading at the start of the trip, the odometer reading at the end of the trip, the total distance for that trip and the reason for the trip. (Pre-printed log books are available from stationery outlets or a ruled school exercise book will suffice).
Once again, you could do this for three months, calculate the total business mileage and multiply that by the tax department mileage rates, and apply this to the rest of the year.