Can You Deduct Home Office Furniture?

Whether home office furniture is deductible in the UK comes down to employment status rather than the furniture itself. Self employed workers can usually claim desks, chairs and storage against profits, either as an expense under the cash basis or through capital allowances under accruals accounting. Limited companies can buy furniture directly as a company asset, though items that are domestic in character risk being treated as a benefit in kind. Employees generally cannot claim, because HMRC does not accept that furniture is wholly, exclusively and necessarily incurred, so the practical routes are employer purchase or the flat rate allowance for additional household costs. This guide sets out each position clearly, explains the difference between furniture, equipment and consumables, covers apportionment where items have private use, and closes with the records worth keeping and answers to common questions....