Can I claim for a desk and chair purchase for my home office? (Sole Trader)

When you set up as a sole trader, you may also decide to set up a work space at home. As long as this work space is used ‘wholly and exclusively’ for business purposes (ie your kids don’t use it for homework/it isn’t the kitchen table/dining table/coffee table), you can claim for this as an expense in your business. If you are on the cash basis, you can claim this as an allowable expense, if you are using the traditional accounting method, you can claim it as a capital allowance.