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Guide

Use of home as an office

Simplified expenses for working from home pay a flat monthly amount from your hours, instead of a share of the household bills. £10 a month from 25 hours, £18 from 51 hours, and £26 from 101 hours. Under 25 hours is £0.

Step by step

  1. 1Add up the hours you work at home in each month
  2. 2Under 25 hours in the month is £0
  3. 325 to 50 hours is £10 a month
  4. 451 to 100 hours is £18 a month
  5. 5101 hours or more is £26 a month
  6. 6Using the flat rate means you don't also claim a proportion of rent, heating and council tax for the same use

Common questions

What is the flat rate for using your home as an office?

£10 a month if you work 25 to 50 hours at home, £18 for 51 to 100 hours, and £26 for 101 hours or more. Under 25 hours in the month is £0.

Common mistakes

  • Claiming the flat rate for a month under 25 hours
  • Claiming the flat rate and a share of the same household bills
  • Counting hours you were not actually working

Related guides

Record use of home in your books

Last checked against GOV.UK: 28 October 2026. Tax year 2026/27.

Not affiliated with HMRC. General information, not professional tax advice. Check GOV.UK or speak to a qualified adviser for your situation.