Expenses for self-employed working from home

If you are a self-employed and work from home you can claim some home costs provided that are incurred wholly and exclusively for work. HMRC will allow claims for additional unit costs of gas and electricity consumed while a room is being used for work, the metered cost of water used (if any) and the unit costs of business telephone calls.

As it can be very difficult to provide evidence of the cost of these expenses. HMRC allow you to claim a fixed rate allowance depending how many hours a month you work at home. Current rates are £10 per month if you work at home between 25 and 50 hours per month, £18 per month between 50 and 100 hours or £26 per month if you work more hours per month.

This information is correct as at 1 October 2022. It has been provided for information purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax or accounting advisor before taking any decision.