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Well to be fair, an entire room would be 100% business, and then what’s the difference between a wood box on top of your house and one at the end of the garden?
chrisbmx116-
Financing even a garden office through a Ltd is very unwise - when you sell your home, even as your primary residence, you would pay capital gains (usually) proportionate to the land area covered (not floor space).
The CGT thing would still apply if it were a loft office, as the primary residence exemption only counts if the entire property is exclusive of business use. I have no idea what the pro rata amount might be though.
It's worth noting that a garden room would be a devaluing asset, whereas a loft would likely not.
IANAC, seek professional advice etc... you don't want to have an HMRC investigation opened on you. They are not fun.
NotThamesWater
good luck when you get audited by HMRC. if it was an office pod at the end of the garden i can see that being legit but unless the loft is for 100% business you could come unstuck.
I have claimed for office chairs/desks/shelving/and some fancy custom ply storage (thats full of gear/big A3 printer/hard drives etc)
Accountant does something for use of home office but thats it.
Loft is taking the piss unless it’s a sex room and you are a professional dominatrix or something.