Question: Can I claim home office tax deductions? (Residents of the U.K.)
Answer: For residents in the UK who work at home the rules are very similar to that of the U.S. You have to prove that you are working at home because your employer requires it.
The basic deductions are allowed for electricity and heating costs. For employees their employment contract must state they will be working from home and that their employer does not provide any computer equipment in order for that to be an allowable deduction.
Contract employees or freelancers will have greater flexibility with the type of deductions and can also include a portion of their mortgage interest.
It is important to keep all receipts and documentation regarding your employment status and what expenses your employer will be paying for. Expenses reimbursed by your employer can not be claimed as home office deductions.