Office Built in the Garden

Hi. As well as paye income I also have some slef employment income from consultancy work I do. Over the years I have worked from home doing this and declared the self employment income on my tax return using cash bases accounting. Last year 21/22 I expanded my business and build a timber frame office in the garden to carry this out either face to face or online. I have been trying to understand what I am able to claim for in the set up of this. As I am using the cash bases accounting I think I can claim for the kitting out of the office but not the actual structure cost of build cost. I think these are just declaired as business expenses rather than capital allowance? Any help advise would be appreciated

Hi,

You can see guidance on what tax relief can be claimed regarding office construction costs here:   

Claiming capital allowances for structures and buildings                                                                      

With regards to tax relief on office equipment, please see the guidance here:

Claim capital allowances

Expenses if you're self-employed

Thank you.