You cannot claim the rent etc. however, you can claim use of home as office expenses.
There are two ways:
1. Simplified method - Claim the £6 per week use of home as office expense as published by HMRC. This is probably the easiest option as does not require further justification or receipts.
2. Detailed method. - Provide justification for a higher claim. On this basis you would add up the costs associated with running your home and apportion a claim for the amount of space and time used by your Company.
How do I justify a higher claim?
The below formula is a good basis for calculating an apportioned charge for a use of home as office claim:
B + (D% x C) x E = F
A = The total number of rooms in the home
B = The number of rooms dedicated solely for business use
C = The number of rooms used partly for business and partly for personal use
D = The percentage of time spent for business use in comparison to personal use
E = The total home expenditure including water and sewerage, rent, mortgage interest, heat and light, buildings insurance.
Please note that a business using a substantial part of their property for business use may have implications on capital gains tax, business rates and principle private residence relief.
I hope this answers the query.