Compare the HMRC flat rate (£6/week) against claiming actual home office costs. Find out which method saves you more tax.
This calculator estimates the tax relief available to UK employees and self-employed individuals working from home. It covers both the simplified flat rate method and the actual costs method for calculating allowable home office expenses.
Note: HMRC's simplified flat rate is £10/month for 25–50 hours, £18/month for 51–100 hours, and £26/month for 101+ hours. Employees can claim £6/week (£312/year) without receipts.
HMRC flat rate: £6/week (from April 2020). Actual cost method uses room proportion × time proportion. Mortgage capital repayments are not claimable — only interest. Last updated: April 2026.
| Cost | Annual Total | Business % | Claimable |
|---|---|---|---|
| Rent / Mortgage Interest | £12,000.00 | 6.7% | £800.00 |
| Energy Bills | £2,400.00 | 6.7% | £160.00 |
| Broadband | £600.00 | 50.0% | £300.00 |
| Total Claimable (Actual) | £1,260.00 | ||
| Flat Rate | Actual Costs | |
|---|---|---|
| Amount | £6/week | Calculated |
| Record keeping | Minimal | Detailed bills required |
| CGT risk on home | None | Possible if sole use |
| Best for | Low home costs | High rent / energy costs |
| HMRC approval | Pre-approved | Must be reasonable |