Small business owners who work from home are being encouraged to claim additional tax relief, as expenses they incur at home are equivalent to office expenses.

"If you have to work from home, HMRC has a website that explains the benefits which are payable for home workers," said Chas Roy-Chowdhury, head of taxation at ACCA.

"Tax relief is available for the extra household expenses that have to be paid if working from home."

These expenses typically include the extra cost of gas and electricity to heat and light a work area and business telephone calls.

Home workers may also be entitled to a deduction for items used for business purposes, such as a capital allowance deduction for computer equipment, or a straightforward deduction for items such as stationery and paper.