Rent half of apartment for company needs

21/11/2017 13:36:38

I'm the owner of UK company living outside of UK (another EU country).
I'm about to buy my own flat that contains 2 bedrooms. I would like to know if I can rent 1 room as a UK company? The room will be used as a working space as I work from home.
Will it be an official expense for UK company if I sign contract between me as a natural person and my own company?
Is that legal at all?

Thanks in advance!

Rent half of apartment for company needs

21/11/2017 16:26:21
Hi skoshkarev,

Your enquiry has been submitted for technical guidance and a response will be posted in due course.

Re:Rent half of apartment for company needs

22/11/2017 11:05:03
Hi again,

Here is some technical guidance - I trust this will be of some help.

"If I am reading this correctly, the director is buying a flat in the country where he resides. If he then sets aside one bedroom for business purposes, he will be able to charge the UK company for using “home as office”, which will entail claiming heating/lighting etc. on a pro rata basis.

If he googles “home as office” he will get quite a few helpful hits, including HMRC and one from an accountancy firm that included a calculator which may be useful."