Before you even worry about how to get the cable down to the shed you will need to think of how to get FROM the cu if you go that way. Often the cu is at the front of the house and the shed at the bottom of the back garden. MANY, MANY options, none as "easy" as spurring off a socket which is why many choose the "quick" route:
- Down from the cu then under a raised floor, across the house to the back wall. Laminate and tiled flooring make it more difficult.
- Up from the cu, between floors then down the back wall - of course, as with downstairs you may have issues of again laminate flooring, fitted carpets, furniture, beds to move etc.
- Up from the cu, into the loft across and then down the back outside wall.
- Out through the wall from the cu then clipped to the outside wall all the way to the back of the house.
Only just the other day a friend who is an ELECTRICIAN (has 5 kids btw) was moaning that he had lain a length of 6mm sq. armoured along the base of his fence to the summer house at the bottom of the garden where they have a big TV etc and use it as an extension of the house. One of the kids was cutting the lawn and went THROUGH the armoured with the mower! Just because it's armoured doesn't mean it shouldn't be protected!
Lots of ways to skin this cat but if you choose the "easy" option you may well regret it later. Going direct from the cu with the shed on it's own circuit WILL give you more capacity down there etc. As above, a scenario might be that you switch the heater on one cold evening as you plan on working in there later. Hubby etc decides he'll just finish mowing the lawn, shredding those branches etc. Straight away you're over 13A!
No pain, no gain etc!
IF you go underground you might even consider running the cabling in it's own ducting (another "tube") and even think about running a CAT5/6 cable(s) for any computer down there if your WiFi won't reach. Intercom (although there are ones that run over the mains)? CCTV (again there are wireless options.........)?
The "list" is endless! Not trying to scare you just pointing out things that others have learnt from experience!