My employer requires me to maintain a home office/ study as they do not provide me with an office. Unfortunately I live in a two bed roomed apartment and I did not want to convert the spare bedroom into an office. I managed to rent a granny flat from my in-laws and converted this into a fully fledged office. I pay a monthly rental to them for the use of the office. The majority of my income is from commission (more than 75%). Can I deduct the rent paid to my in-laws for my office against my commission earned?