How much can a self-employed person claim for working from home?
Under simplified expenses, a self-employed person who works at least 25 hours a month from home can claim a flat rate: £10 a month for 25 to 50 hours, £18 for 51 to 100 hours, and £26 for 101 hours or more. The flat rate does not include telephone or internet costs.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- 25 to 50 hours a month
- £10 a month
- 51 to 100 hours a month
- £18 a month
- 101 hours or more a month
- £26 a month
What the flat rate replaces
The flat rate stands in for working out the business share of household costs such as utility bills. gov.uk says you can only use simplified expenses if you work 25 hours or more a month from home. The hours are those you actually spend working at home, so keep a simple record.
Phone, internet and the alternative
gov.uk says the flat rate does not cover telephone or internet expenses; you can claim the business share of those by working out the actual cost. If your real business share of household bills is higher than the flat rate would give, you can claim actual costs instead, though that needs more records.
If you use the £1,000 trading allowance on the same income, you cannot claim expenses, including this one.