Yes. The usage is based on what you use for the year. So if you use the home office in 2024 30% for trading and 70% for consulting, then that is the number for 2024. If in 2025, you quit the trading business and use the home office and other items 10% for trading and 90% for consulting then you would just enter that as such on your 2025 return.
You are not locking yourself into using the same percentage each year.
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