Hi
A company director may be able to account for homeworking expenses incurred while running the business however this will depend on the circumstances.
For example, whether there is a rental agreement set up between the director and the limited company. Information on working from home expenses can be found at EIM01476 (
EIM01476 - Employment income: household expenses: how much can be reimbursed). We do not give tax planning advice, you may need to speak with a financial/tax advisor.
Thank you