As a self-employed person, there are two ways to calculating the allowance you can claim for working from home. You can claim a fixed rate of £6 per week, or a proportion of household costs used by the business. Further information is available on our resource on the use of home allowance.
The use of home allowance refers to 'work from home' expenses you can claim for. This will vary, depending on whether you're self-employed (a sole trader) or a limited company director.
If you're self-employed, you can work out the amount you can claim for using a flat-rate based on the number of hours you've spent working from home. Your second option is to claim the business proportion for expenses that are incurred for business and private use.
As a limited company director, you can claim a flat rate of £6 per week. But if you're working from home for a significant amount of time and are carrying out ‘fee earning activities’, there is the possibility of claiming an increased amount through your company. More information on this topic is available in a separate guide.
Free 20 minute consultation to discuss claiming your use of home allowance.
Find out what expenses you can claim as part of your use of home allowance.
Our limited company expenses guide talks through all the different expense categories you can claim for along with key examples and how this can impact your corporation tax.
Free 20 minute consultation to discuss claiming your use of home allowance.
