Not every professional will be able to claim relief for a dedicated home office or work equipment to lower their taxes. Whether you can deduct a home office depends, in the first instance, on whether you’re employed or self-employed. The UK regulations that govern who and what can and can’t be tax-deducted are stipulated by the HMRC, and generally differ for sole traders and limited companies. Generally, only the self-employed or limited companies are able to claim back some of the expenses for their home offices. However, where an employment contract specifically requires an employee to work from home (i.e. this not being optional), employed people many claim back expenses for their home office at the end of the year.
You’ll qualify as self-employed when you’re working for yourself or have set-up a small business. This may include working freelance, providing services as an independent contractor, being a partner in a business or working for yourself part-time or on the side.