can i claim expenses for my office repairs??

[peterthecool]

Hello!
I work as a consultant dermatologist full time in NHS.

I also do some sole trader work involving online private video consultations for new patients (my own self employment) and also visit other private clinics as a sole trader consultant. I have an office in an outbuilding at the back of my garden where i do the video calls and also research and prepare my work etc. I share this with my wife who has her own equipment etc (half the office is her work and half is mine) who also works from home at times.
Half of the outbuilding is an office, half is a gym. I have recently had to carry out repairs on the floor, roof and outside render and my business is not able to operate during that time. I am hoping to claim expenses for 50% of the costs of repairs as half of the building space is allocated to business, but also as my wife occupies 50 % of the office, can I therefore only claim 50% of the office repair expenses?

[bd6759]

No. Expenditure must be exclusively for the purposes of the trade.

A crude test is to ask yourself if you would have incurred the cost if you were not self-employed. If you would, then the cost is not solely for the trade.

[peterthecool]

Yes but one would incur phone and utility costs if there was not a business also, but you are still allowed to claim a proportion if you had a business operating from home....
With the building that I have, I have a separately allocated room that is 50% of the size of the outbuilding, and the other 50% (all under one roof ) is the home gym. This is why I am asking if I can claim at least 50 % for roof and floor repairs because that is where I work and offer my online consultations.
It is a work space.

[bd6759]

But it is not solely your workspace. It’s also your wifes workspace. It’s also your gym. There is no identifiable part of the expense that relates solely to your business.