Paying accountancy fees upfront - VAT implications?

[SueEllen]

In my case probably 90% from home. However, because I am renting I don't imagine I would be able to 'sublet' the office space to my Ltd.

Then you can claim a proportion of your bills - gas and electricity -relevant to the size and use of the room.

Though if your heating system is efficient the £4 is enough.

If you Google you can find the relevant HMRC manual with the calculation.