Can I apportion costs to my business?
I work from home using a couple of rooms as my studio and showroom (not ‘exclusive’ use so I don't see any capital gains tax issues). I estimate the floor space used as 25% of the total house space. During the last year, I rewired the house and replaced the bathroom and kitchen to a similar standard. Is there any way to claim some of these costs?

Arthur Weller replies: 
If you look at HMRC’s Business Income manual at you can see that in principle you can do as you have written. However, it states: ‘Repairs that relate solely to part of the house that is not used for the trade, such as decorating a room not used for the trade, are not allowable. Equally if a room is used solely for trade purposes then the cost of redecorating that room is wholly allowable.’

This question was first printed in Property Tax Insider in May 2018.

Tax Insider Lite

FREE tax strategies delivered to your inbox every month.