Desk, chair and office equipment for my home studio — capital allowances or straight expenses?

Hi Hazel, congrats on the studio — and good news, this is simpler than it looks. As a sole trader, smaller items like desk lighting and modest office accessories can usually just be claimed as straight business expenses in the year you buy them, which is the easy route. Bigger-ticket items like the desk, ergonomic chair and monitor count as plant and machinery, and that's where capital allowances come in: the Annual Investment Allowance lets you deduct the full cost (up to £1m a year) in the year of purchase, which is usually far more generous than spreading relief. If anything is dual-use — say the monitor doubles for personal use — only claim the business proportion, and be honest about the split. My rule of thumb: expense the small stuff, use AIA for the substantial kit, keep the receipts with a note of the business use, and you'll have it right.