Heating and electricity costs - claim a proportional amount based on room size or hours used for business.

Council tax - only for the portion of your home used as a dedicated office space, with careful apportionment.

Mortgage interest or rent - for the business area, but note this can affect capital gains tax on property sale.

Internet and phone bills - claim the business percentage, keeping detailed records of usage split.

Insurance premiums - only the increase due to business use, such as for office equipment coverage.

Repairs and maintenance - for the office area, like repainting or fixing dedicated spaces, but not general home repairs.

Cleaning costs - if the office requires additional or separate cleaning compared to personal areas.

Furniture and equipment - use capital allowances or annual investment allowance for items like desks and chairs.

Water rates - claim only if business use increases consumption, which is less common for home offices.

Security costs - for enhancements due to business risks, such as alarms for valuable equipment.