Heating and electricity costs – calculate the proportion used for business based on room size and hours.

Council tax – claim for the business use area, apportioned by time and space.

Mortgage interest or rent – for the part of your home designated as an office.

Internet and phone bills – the business portion if used for work calls, emails, or data.

Insurance premiums – for buildings and contents related to the home office space.

Repairs and maintenance – specific to the office area, like fixing a dedicated room.

Furniture and equipment – such as desks or chairs, but note capital allowances may apply.

Cleaning costs – for the office space only, not general household cleaning.

Water rates – if relevant to business use, though this is less common.

Security costs – if enhanced for the home office, like additional locks or alarms.