Is a rented office tax deductible

[archeraddict]

I started my own first aid training company, as a sole trader, just over a year ago. I am still very part time doing the training and also work part time as an employee.
I really want to grow the business and feel that an office, with space to do training, would be a real asset and help create a more professional image.
Would the cost of the office space, including rent and utilities, be an allowable expense?
Thanks for any help.

[Buenchico]

From HMRC's table of allowable expenses:
"Rent for business premises, business and water rates, light, heat, power,
property insurance, security; use of home as office (business
proportion only)."

http://www.hmrc.gov.u...eets/sa103f-notes.pdf
(See page SEFN8)

Chris

[archeraddict]

Thanks Chris. That was really useful - I understood that was the case but wanted to be sure!