Calculate how much you can claim for working from home in 2025/26. HMRC allows £6 per week flat rate or actual cost proportioning for self-employed workers and employees.
Home Office Expense Calculator UK 2025/26
Annual Home Office Allowance
Working From Home Allowance — 2025/26
HMRC allows employees and self-employed workers to claim for additional household costs when working from home. The simplest method is the flat rate of £6 per week (increased from £4 in 2020). Self-employed workers can also claim actual costs using a room proportion method.
WFH Rates & Methods
Method
Rate
Who
HMRC flat rate
£6/week
Employees + self-employed
Actual costs
Bills ÷ rooms
Self-employed only
HMRC hours worked
£10–26/month
Self-employed (alt method)
Frequently Asked Questions
How much is the HMRC working from home allowance?
HMRC's flat rate is £6 per week (£312/year if you work from home all year). This covers extra heating, electricity, and broadband costs.
Can I claim more than the flat rate?
Self-employed workers can claim actual costs — total household bills divided by number of rooms, multiplied by the proportion of time working. This often gives a higher claim.
How do employees claim working from home tax relief?
Employees claim via a P87 form on HMRC's website or through their Self Assessment return. You can also call HMRC or write to them.
Can I claim for broadband as a home office expense?
If broadband is used exclusively for work, you can claim the full cost. If it is shared (personal and work), only claim the business proportion. The flat rate is usually simpler.
Does my employer have to agree before I claim?
No — if your employer requires you to work from home (or there is no office available), you can claim without employer approval. Voluntary WFH may not qualify.
Can I backdate a working from home claim?
Yes — HMRC allows claims up to 4 tax years back. During COVID (2020–2022), employees who worked from home for any period could claim the full year.
What is the home office actual cost method?
Divide your annual household bills (rent/mortgage interest, energy, broadband, council tax) by the number of rooms in your home. Claim this room rate for the months/proportion you worked from home.
Can I claim home office costs if I am a director?
Yes — limited company directors can claim home office costs either through HMRC flat rate or by charging the company a room rate. Consult an accountant to avoid BIK tax issues.
What expenses can self-employed people claim?
Heating, electricity, internet, and mortgage interest or rent (proportional). Capital costs (furniture, equipment for exclusive business use) are separate capital allowances claims.
How much tax do I save on £312 WFH allowance?
At 20% basic rate: £62.40 tax saving. At 40% higher rate: £124.80. It is small but worth claiming — takes about 2 minutes online.
Does working from home affect Capital Gains Tax on my home?
Only if you use a room exclusively for business (PPR relief could be reduced). Using a room partly for business (desk, shared space) does not usually affect CGT.
What records do I need for a home office claim?
For flat rate: just keep a record of weeks worked from home. For actual costs: keep utility bills, rental/mortgage statements, and a room count.