Karen, I'm afraid Mike & Jane is correct, inc./ expense would negate each other; HOWEVER while no one here would advice doing anything illegal - you are entitled to do anything / and claim / add/ discount what the rules allows you to. [there are things for joint-owners, only one room etc etc] If at level of Mike Jaeger and Phillip Green, they do anything with off-shore and tax-acrobatics to save millions and billions, the average mother / woman in Taunton, I think is allowed to go and hire an accountant for £300 and maybe save £3,000. [ask in advance if they can do this] G. Luck