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Posted Thu, 26 Jan 2023 20:28:21 GMT by Caroline405
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
Posted Tue, 31 Jan 2023 11:05:37 GMT by HMRC Admin 19

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.

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