Limited company home office licence agreement + Director Self-Assessment

1. In calculating the annual licence or rental cost of the home office space that I as a Director will charge to my Limited Company, can I include Mortgage Interest? If I charge an overall rental figure what sort of breakdown/justification do I need to store? I realise it must be at or below market value. 2. I realise as a Director I would need to declare this rental income on my self-assessment, however the aim is to keep this amount low enough to just cover costs. Is this really income to declare on my self-assessment as there is no profit? Are there any applicable allowances? 3. Does this income have to be split across myself, the Limited company director who has a mortgage, and my husband who is a PAYE self-employed worker but whose name is also on the mortgage?

Hi nollaig1980,
You cannot claim for mortgage interest.
Please refer to the following guidance  for further information -
EIM01476 - Employment Income;household expenses;how much can be reimbursed,
EIM32815 - Other expenses: home: household expenses: expenses that are deductible' and
EIM32820-Other expenses;home;household expenses;expenses that are not deductible', all available via:
GOV.UK The best place to find government services and information.
Thank you.