Answers · UK 2025/26
Can I claim home office equipment as a business expense?
Yes. Sole traders and limited company directors can claim the cost of equipment used wholly and exclusively for business, including computers, desks, and chairs.
Full answer
HMRC allows self-employed individuals and company directors to deduct the cost of equipment used wholly and exclusively for business purposes. For sole traders, items costing up to £1,000,000 may qualify for the Annual Investment Allowance (AIA) giving 100% deduction in the year of purchase. If equipment is used partly for personal use, only the business proportion is deductible. Consumables such as printer ink and paper used for business are fully deductible as revenue expenses. Employees working from home cannot claim equipment costs directly but can ask their employer to provide equipment tax-free (up to £500 per year for non-reimbursed costs under the homeworking arrangements rules). Always retain receipts as evidence.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.