Tax Secrets for Company Directors
How a Director Can Set Up a Rental Agreement With Their Own Ltd Company (and What to Watch Out For)
A director can charge their Ltd company rent for using part of their home as an office — but it must be done correctly.
This usually involves:
✅ Putting a rental licence/agreement in place between you (personally) and the company.
✅ Using a reasonable apportionment of home costs (e.g., % of council tax, mortgage interest, utilities, broadband, phone line) based on space and time used for business.
❗ Only the business proportion should be claimed.
Important considerations & risks:
1. Be careful with the amount you charge and the basis of your calculation — inflated claims can cause problems.
2. Creating a room that is wholly business use may affect Principal Private Residence relief, expose part of your home to Capital Gains Tax, or even trigger business rates.
3. Contact your mortgage provider if you’re unsure whether this arrangement breaches your mortgage terms.
4. Claiming for normal office equipment/furniture is usually fine, but structural works can push you into “commercial premises” territory.
Keeping some private use of the room helps show it isn’t exclusively business space.
Your company can pay the rent monthly from the business account to your personal account, which can be tax-efficient when structured properly.
Rental income normally goes on your Self Assessment, though if you’re simply recharging costs with no markup, there may be no additional personal tax.
Because the details matter, it’s essential to get the paperwork and calculations reviewed by your accountant.
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