Self employed - working from home - expenses

Hi, This question is about allowable expenses. Could I add boiler cost, boiler installation cost, and home insurance cost to my self-assessment tax return expenses? If so, how would I apportion these? My home has 2 bedrooms (1 is used as an office), kitchen, living room and bathroom. I use a cash basis. Kind Regards, M

Hi,
You can see guidance here:
Expenses if you're self-employed
Thank you.