Self-employed - tax relief situation on co-working spaces

WFH with approx 50% of time spent at a paid co-working space. What is the tax relief situation?

Hi,

If you are self employed and you pay for the co-working space, then this would be an expense, if wholly and exclusively for the business.  

For the proportion of time working from home, you can claim a proportion for costs of heating, electricity, council tax etc.  

You can find further guidance for expenses for the self employed here.

Expenses if you're self-employed

Thank you.