Includes the cost of renting your office during the period. This could be the cost of a shared office space, such as a desk at WeWork.
Renting a desk in a shared office space.
Commercial office space leased.
What's not included
Rental of space for personal use - You must be able to prove that you regularly spend time doing your job in the space that you are claiming a deduction for.
How is it taxed?
The value of the expense that is business related is counted as a deduction.
You can claim a flat £6 per week allowance for running a home office or if you work from home on an ongoing basis, you can reclaim a percentage cost of household bills, or create a commercial rental agreement with your company to claim more.
As a contractor be careful with claiming a portion of your home rent as a deduction. You can't just use your home office for a small bit of admin while the majority of your work is done on-site.