I am the sole director of a limited company and work from my home office. I am looking to claim back a portion of 'Use Of Home' expenses for rent, council tax, energy bills, home insurance and broadband. As these payments come out of my personal bank account, I've marked them as benefit in kind expenses in my accounting software, rather than bank payments if they'd been paid from my business account.
My question is can I claim these expenses this way, would I need to include the in my P11 form at the end of the year, and what are the tax implications?