Use of Home Allowance Calculator

Step 1 of 6

How do you work?

This changes which HMRC rules apply to your claim.

Please choose one of the options above.

How many hours do you work from home?

Enter whichever is easiest — the others fill in automatically. Count only hours spent on core business activities at home: providing your goods or services, keeping business records, and marketing or finding new business.

Hours per day Hours per week Hours per month

Please enter your hours in at least one of the boxes above.

Tell us about your home

Bedrooms Living / reception rooms
(lounge, dining room etc.) Other rooms used as living space
(study, playroom etc. — not kitchens, bathrooms or hallways)

Of all those rooms, how many are used for work?

Is that space set aside for work while you are working?

Hours a week the household also uses that space Hours a week the room is kept for work and off-limits to the household (optional, e.g. 9 to 5 on weekdays is 40)

💡 Use 0.5 if only half a room is used for work. A share of council tax, mortgage interest, insurance, rent and repairs is only claimable where part of your home is set aside solely for work, and then by area and by time. If you work at a shared table, those costs are not claimable, but a share of heating and lighting may be. If you own your home, treating a room as exclusively business use can also affect Capital Gains Tax when you sell, so talk it through with us first.

Please choose rent or own, enter at least one room, fill in the work-use field and say whether the space is set aside for work.

Your household costs

Enter what you know — leave anything blank if you're not sure, guesses are fine too. Water is left out: HMRC does not allow it for ordinary home working unless it is separately metered for the work area.

Rent or mortgage interest (interest only, not capital repayments)

Council tax

Gas & electricity

Home & contents insurance

Broadband (total bill)

Business use of this bill (%)

Mobile / landline (total bill)

Business use of this bill (%)

Cleaning (only if your cleaner cleans the work room)

General repairs & maintenance (whole house: roof, exterior painting and so on)

Repairs or redecoration to the work room only

Did you take out your broadband only so you could work from home?

Your results

Flat rate

£0per week

£0per month

£0per year

Actual costs

£0per week

£0per month

£0per year

This is an estimate for guidance only and isn't a substitute for advice tailored to your situation — we'd be happy to check this properly for you. Figures use the HMRC simplified expenses flat rates and an apportionment of your costs by area and time, following HMRC's Business Income Manual (BIM47820, BIM47825 and BIM75010). For limited company directors they follow the employer homeworking payment rules (EIM01472 to EIM01476).

Keep a copy of your results

Get this sent to you so you can refer back to it — or skip straight to talking it through with us.

Email address Mobile number (optional — only if you'd like a WhatsApp copy too)

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Common questions

Frequently asked questions

Can I claim for working from home as a self-employed sole trader?

Yes — you can either claim a flat rate set by HMRC based on the hours you work from home each month (no need to apportion your bills, but keep a record of your hours), or work out the actual business share of your home costs. Either way you can also claim the business part of your phone and broadband.

Can a limited company director claim for working from home?

Not personally. Since 6 April 2026 an employee or director cannot claim a tax deduction for household costs. Your company can instead pay you £6 a week (£26 a month if paid monthly) tax-free without records, if you work at home regularly under an arrangement with the company. It can pay more if it keeps evidence of your extra costs, such as heating and lighting of the work area and business broadband and phone. It cannot reimburse rent, mortgage interest, council tax or water rates tax-free.

Can I claim part of my rent, mortgage interest or council tax as a sole trader?

Only if part of your home is set aside solely for work, and then only the business share by area and by time. Mortgage interest counts but capital repayments do not, and if you use the cash basis the most you can claim for interest and finance costs is £500 a year. If you work at the kitchen table those costs are not claimable, though you can still claim the flat rate, or a share of heating and lighting, plus the business part of phone and broadband.