Office furniture
Desks, chairs and storage bought for business use are generally claimable, usually as capital allowances.
Sole traderAllowable
Ltd companyAllowable
EmployeeNot allowable
Conditions
- The furniture must be for business use.
- It is typically claimed through capital allowances rather than as a day-to-day cost.
- Private use restricts the claim to the business proportion.
- Employees generally cannot claim tax relief for home-office furniture such as a desk or chair. HMRC applies a strict test — the cost must be incurred wholly, exclusively and necessarily in performing the duties — and furniture used for both work and private purposes usually fails it. A narrow capital-allowances route exists in limited circumstances, but for most employees furniture is not claimable.
Common mistakes
- Treating furniture as an everyday expense when it is a capital item.
- Claiming the full cost of furniture also used by the household.
What to keep
- Purchase invoices.
- A note of business-use proportion where relevant.
Real-world example
A home-based sole trader buys an ergonomic desk and chair used solely for work. The cost is claimed through capital allowances.
Frequently asked
Is a home-office desk allowable if I sometimes use it personally?
You can claim the business-use proportion. If it is used partly for private purposes, restrict the claim accordingly.
Not sure how this applies to you?
The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-06-16
This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.