I have checked the archives but thought I could seek a bit of further advice.
I am a one-person limited company. My work is split about 50/50 between my home (garden) office and an on-site gig.
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32815 says I can claim 18 pounds / month flat-rate for the use of the home; it also says that telephone costs are on top of that. My broadband and telephone line are a done as a “bundle” from Virgin and includes unlimited UK phone calls, and is used domestically. I thought it would be reasonable to claim 50% of the bundle cost. That’s roughly 250 quid over the year.
And having done these, do I just put in an entry against the directors loan account?