In order to claim expenses as an employee, you must be obliged to incur and pay the expense as holder of the employment, and the expense must be incurred wholly exclusively and necessarily in performing the duties of the employment.
Renting office space fails on this test in both accounts.
- It is not incurred in performing the duties of employment but rather to enable you to perform those duties.
- Every holder of the job would need to be obliged to incur the same type of expense. While people can claim working from home, this is for things like power use and not rent.
You can only claim tax relief from HMRC and not the actual expense itself.