Self Employed and working from home.

You mean capital gains tax on the part of your home which was used "commercially"? That only applies if the part in question had been "exclusively" used for business.

Sticking a computer and a desk in a spare bedroom or dining room to use it as a home office does not count because the room can still be used for its original (domestic) purpose. Having something you call a home office is quite common with employed people.

It would be different if you had for example installed machinery or equipment to make that part of your house into a studio or workshop, If you then used it to make goods which you sold in the business then it could not conveniently be used for domestic purposes. It would have become a workshop or studio so it would be for "commercial" use.

Cant find anything, so I must have dreamt that.

Ignore post!

But when you sell your home don’t you have to pay extra taxes as it’s been a place of business rather than just a home?

I’ll nip off and check

DD had worked from home since 2020 since she only works part-time & earns v little can't claim expenses as she doesn't pay tax. Well, this is what she's found - if anyone knows different do tell.