Working From Home Tax Relief UK 2026: Claim Your Allowance

Two Ways to Claim

If you work from home as a self-employed person in the UK, you can deduct a proportion of your household costs from your taxable income.

Method 1: Simplified Expenses

Claim a flat rate based on hours worked from home per month:

• 25-50 hours: £10/month
• 51-100 hours: £18/month
• 101+ hours: £26/month

Method 2: Actual Costs

Calculate the actual proportion of your home used for business. For example, if you use one room out of five exclusively for work, you could claim 20% of your mortgage interest, council tax, electricity, gas, water, and broadband.

Which Method Is Better?

For most freelancers, the actual costs method results in a larger claim — but it requires more record-keeping. The simplified method is easier but less generous.

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