You can calculate your allowable use of home expense using a flat rate based on the hours you work from home each month.
It means you do not have to work out the proportion of personal and business use for your home, for example how much of your home bills, rent or mortgage interest are for business.
The flat rate does not include telephone or internet expenses. These you can claim the business proportion of these costs.
You can only use simplified expenses if you work for 25 hours or more a month from home.
Hours per month Flare Rate per month
25 to 50 £10
51 to 100 £18
101 or more £26
Here is an example
You worked 40 hours from home for 9 months, but worked 70 hours during 3 months:
9 months x £10 = £90
3 months x £18 = £54
Total you can claim = £144
