https://help.gosimpletax.com/hc/en-gb/articles/200357109-Co-working-Space-
Can I claim?
Yes.
Conditions
You can claim your office rent against income in your accounts, so it follows that you can also include any costs due to the rental of a co-working desk. If you work as a hairdresser and hire a chair rather than a desk, in a busy salon, this can be included as this is an essential "space" needed by your business.
On SimpleTax
Again, we make it very easy to include this. You will find the “Rent” category in the “Office Space and Utilities” group.
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More information
If you rent a desk purely for the use of your business, you can include the full costs when you complete your next tax return. Any usage that can be classified as personal use will not of course be applicable. If you are writing a novel in your spare time and hire a desk to enable you to do this comfortably, this is not allocated to business use.
As with previous categories, the desk use has to be 100% applicable for your business to operate. Desk rental for any other reason cannot be included. It is unlikely that you will be hiring desk space to use for business and personal use, but if this is the case, then you will have to work out the percentage applicable based upon how many hours of the day the desk is used for each purpose.
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