Number of weeks per year (max 52)
Exclude bathrooms, kitchens & hallways
Annual Household Bills
Your total self-employed income before deductions
Reg. 07380272 · England & Wales · Est. 2010
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Flat Rate
Actual Costs
Everything you need to know about claiming WFH expenses
How does the flat rate method work?
HMRC allows self-employed workers to claim a flat rate of £6 per week (£312 per year for 52 weeks) for working from home, without needing to provide receipts or evidence of actual costs. You simply multiply £6 by the number of weeks you worked from home during the tax year. This is the simplest method and works well if your actual household costs are relatively low.
What counts as 'actual costs'?
Actual costs include the proportion of your household running expenses that relate to your business use. Allowable costs include electricity, gas, water rates, internet, council tax, and mortgage interest (or rent). The proportion is typically calculated based on the number of rooms used for work divided by the total number of rooms in your home, excluding kitchens, bathrooms, and hallways. You cannot claim for food, clothing, or mortgage capital repayments.
Which rooms can I count?
You can count rooms that are used regularly and exclusively for business purposes. A dedicated home office or study counts. Rooms used for both personal and business use can be included if you can show a reasonable proportion of business use. When counting total rooms, exclude bathrooms, kitchens, hallways, and landings. Only include living rooms, bedrooms, dining rooms, studies, and other usable rooms.
Do I need to keep receipts?
For the flat rate method, no receipts are needed — you simply claim £6 per week for the weeks you worked from home. For the actual costs method, yes, you must keep records of all household bills you're claiming a proportion of. HMRC requires you to keep these records for at least 5 years after the 31 January submission deadline of the relevant tax year.
HMRC-Aligned: This calculator uses official HMRC rates and thresholds for the 2026/27 tax year. The flat rate of £6 per week (£312 per year) is the current HMRC simplified expenses rate for working from home. For complex situations involving multiple businesses or shared workspaces, consult a qualified accountant.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms