Office & Home Working
Home office costs
You can claim a proportion of the running costs of working from home, but the method and amount depend on how you trade and how much you genuinely use the home for work.
Office supplies & stationery
Everyday consumables used in the business — stationery, postage, printer ink and similar — are normally allowable.
Home broadband
Sole traders can claim the business proportion of home broadband. Employees cannot claim broadband, and from 2026–27 the working-from-home tax relief has been withdrawn entirely.
Rent — business premises
Rent paid on a dedicated commercial or business premises is an allowable running cost. This entry covers external premises — a workshop, studio, retail unit or commercial office. Home-office apportionment is a separate entry.
Business rates
Business rates on commercial premises are an allowable running cost. Smaller properties often qualify for small business rate relief from the local authority, which reduces or eliminates the bill — but the rates actually paid are deductible in full.
Premises utilities
Heating, lighting, electricity, gas and water charges for a dedicated business premises are allowable running costs. This entry covers a separate commercial space — for home-office utility apportionment see the home-office entry.
Coworking & hot-desk membership
A coworking or hot-desk membership used for business work is treated as rent for business premises and is allowable. Employees cannot deduct a personally paid membership as a tax relief.
Premises repairs & maintenance
Repairing or maintaining a business premises is allowable, but improvement or enhancement work is capital expenditure and cannot be deducted as a plain running cost. The key test is whether the work restores the premises to its previous condition or makes it better than it was before.