18 November 2021 – On 15 November 2021 SARS published Interpretation Note 28 for public comment. It refers to Draft Issue 3 of Interpretation Note 28 “Deductions of Home Office Expenses Incurred by Persons in Employment or Persons Holding an Office”. Frequently Asked Questions (FAQs) were published yesterday in support of the Interpretation Note. The FAQs are based on persons in employment who do not earn mainly commission (unless expressly stated otherwise).
For more information, see the Home Office Expenses webpage.