Can I claim the costs of working from home?

If you work from home, whether self-employed or through a limited company, then you are entitled to claim a reasonable proportion of the costs as a business expense.

This proportion should be calculated by reference both to the number of main rooms used for business purposes, and to the time spent there on business activities.

Provided that no room is used exclusively for business purposes, there should be no impact on any capital gains tax liability on the sale of your property.

You can claim a proportion of such costs as mortgage interest, council tax, light and heat, cleaning, insurance and repairs.

You should not have a problem with business rates as long as you are an office worker and do not have regular business visitors.

Link to further information: