For sole traders and partners using HMRC's simplified expenses: a flat amount for each month you do enough business work at home, with no bills to add up.
Simple Receipt Scanner adds your working-from-home amount to your tax estimate every month, alongside your receipts and mileage, and puts it in your Self Assessment tax pack.
Coming soon to Google Play| Business hours at home in the month | Flat rate for the month |
|---|---|
| Under 25 hours | £0 |
| 25 to 50 hours | £10 |
| 51 to 100 hours | £18 |
| 101 hours or more | £26 |
Count only time spent working on your business at home, not time on household or personal things. The most is £312 a year.
Heating, lighting and electricity for the part of your home you work in. Claim the business share of your phone and internet separately.
The flat rate needs no calculations or bills. If you use a room only for work and your bills are high, working out the business share of your actual costs can give more. You can choose either method each year.
Not from HMRC for 2026/27 onwards: the employee working-from-home tax relief ended on 6 April 2026. Your employer can still pay you up to £6 a week tax-free if you have an agreement to work from home. You may still be able to claim for earlier tax years.
Yes. If you live in your business premises, such as a small guesthouse, HMRC has a separate flat rate for private use. This calculator is for people who work from home.