With many businesses considering a permanent change to their working environment, a lot of business owners are looking at ways to adapt their home to create a permanent working space. Alongside converting existing spaces, building a completely new garden office has become very popular. 

If you’re considering a garden office, there are two main options to consider:

  • will it be solely used as an office, or
  • will there also be an element of private use (e.g. as a playroom, hobby room or overnight accommodation for guests)

How HMRC treats the costs of the garden office, differs depending on your answer. Each individual circumstance may be slightly different, so it’s always good to seek specific advice. Below we’ve captured how HMRC would treat different costs based on a Limited Company purchasing the garden office as a company asset. 

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