Can I claim expenses for repairs

Petek007

Hiya
I know this is going to be a 'how long is a piece of string' question, but thought I would ask anyway.
I am a dermatologist who works for a company on PAYE. I also do my own freelance- sole trader business where I consult with private patients online (live video calls).  I use an outbuilding in my garden for this, inside it is 50% personal space and 50% office space - there is a separately allocated room inside the building (with a door to access) for me to do my sole trader business duties. Through the whole outbuilding, I have had a black mould issue and rotten floorboards and nearly fell through the floor onto the joists below! So, my business will not be operating now for the next 3 months at least (as I don't have an office)- whilst I do the repairs.
I have bought the materials -floorboards and insulation etc, and essentially, in line with HMRC guidance, the floor will be made to be exactly like the floor before, no extra space created, no new functions etc, it is going to be restored to being a safe functional floor like before.  My office is 50% of this repaired space, so I would like to claim at least 50 % of the expenses incurred in repairing the floor.  Is this sensible? I only ask because I have read I can claim expenses on building repairs.
Similarly, the roof happens to have cracks in it and so have repaired that too - not a new structure, no additional space created, just the same functional roof as before.

Can I claim 50% of this also?

Jeremy535897

Replacing like for like with regard to a dedicated office space is deductible. If the work is done to the whole building, a 50% claim is appropriate. You can also claim for heating the office, as well as a proportion of telephone, broadband, electricity etc, or you can go with simplified expenses (but this is not generous).
https://www.gov.uk/expenses-if-youre-self-employed/office-property

Petek007

Thanks for this, I thought it made sense. Another person has said that I cannot claim expenses because there is no identifiable work space in the building, but there is, there is a separate allocated room within the room. Could I potentially measure out the total floor space, and then work out the floor space for the business room, and then claim the costs as a proportion of that floor space, or is this being a bit pedantic for the sake of £2000 or so??

Jeremy535897

So long as the methodology you use fits with the facts, so that you can justify it, claim what gives the best result.

Petek007

i had the outbuilding built 5 years ago, before COVID, was fine when built, but over time, the wear and tear has taken control and stsrted to fall apart with mould to the floorboards and gaps opening up between the fibreglass roof and the walls-  i think probably weather damage- no red bricks, all blocks, think thats why it is a bit vulnerable. (the builders were obnoxious and not very safe. The sole trader business affairs started in it, probably about 3 years ago. It is only of late that the building has started to fall apart!

Jeremy535897

[Deleted User] said:

Petek007 said:

Hiya
I know this is going to be a 'how long is a piece of string' question, but thought I would ask anyway.
I am a dermatologist who works for a company on PAYE. I also do my own freelance- sole trader business where I consult with private patients online (live video calls).  I use an outbuilding in my garden for this, inside it is 50% personal space and 50% office space - there is a separately allocated room inside the building (with a door to access) for me to do my sole trader business duties. Through the whole outbuilding, I have had a black mould issue and rotten floorboards and nearly fell through the floor onto the joists below! So, my business will not be operating now for the next 3 months at least (as I don't have an office)- whilst I do the repairs.
I have bought the materials -floorboards and insulation etc, and essentially, in line with HMRC guidance, the floor will be made to be exactly like the floor before, no extra space created, no new functions etc, it is going to be restored to being a safe functional floor like before.  My office is 50% of this repaired space, so I would like to claim at least 50 % of the expenses incurred in repairing the floor.  Is this sensible? I only ask because I have read I can claim expenses on building repairs.
Similarly, the roof happens to have cracks in it and so have repaired that too - not a new structure, no additional space created, just the same functional roof as before.

Can I claim 50% of this also?

I agree with most of what Jeremy says with one extra caveat.  What was the state of the property when you first started using it for your sole trade?  If you bought it new 20 years ago, used it ever since, and are now repairing it then what Jeremy says makes sense.  If, on the other hand, it was built 20 years ago and you bought it yesterday, in its current state, then your expenditure to make good the damage will not be deductible.  HMRC explains its view more here: https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim46935

Don't forget OP said he has been using it as his office until the floor fell through, so this isn't relevant (as OP has clarified).