Home Office Use - LTD Company Expense - Replace Terrace Windows with Double Glazing?

Hi, I live in a property where I have a terrace but the windows are single glazed and I would like to replace them with double-glazing, so that I can use that existing terrace structure, as my dedicated business office work space. As things stand, I can't use that space as it is too noisy for work calls and too cold. I believe I found HMRC guidance "BIM46925 - Specific deductions: repairs and renewals: what is a repair: changing technology", which shows that this is an allowable LTD company expense for my home office usage, as it is a repair rather than improvement. However, my accountant is stating that the only way that I am able to put this expense via my LTD company, is if my property is deemed a business premise and would then mean that I would have to pay business rates. Are they correct, or can I put this expense through my LTD company, so that I can use that terrace space as a dedicated office? Many thanks

Hi,

We are unable to provide tax advice, and, or rulings on specific issues or circumstances. Under Self Assessment it is a matter for the company directors and any tax advisers to arrive at the correct position using available guidance. 

Thank you.

Hi, I'm not a HMRC Admin but your accountant is correct. The entity (the ltd company) carrying on the trade don't own the property or have any right to occupy it as business premises. So it can't be a business expense unless it is paid to you as remuneration (with the Tax & NIC consequences). I would also explain the page you've linked does not apply to employees or directors working from home, you have taken the manual page out of context. For employee & director rules you'd need to consult the EIM instead of BIM.

hi, I also have the same question. I converted my garage into an office and paid all construction expenses from my personal account. This office will be only used for business purposes. Due to my business, I have lots of devices such as laptops, pcs, monitors,etc. But now, I want to do some decoration, lighting, heating, shelving, security shatters, CCTV, etc. Can I pay those expenses from my business account? Thank you

Hi ,
 

Providing any expenses are wholly and exclusilvely for the purposes of your trade then they will be allowable business expenditure.  Thank you .