Can I Claim Working From Home Expenses? (UK Tax Guide)

Can I Claim Working From Home Expenses? (UK Tax Guide)

Working from home has become much more common in recent years, and one question continues to appear in Google:

👉 Can I claim working from home expenses?

The answer depends on why you're working from home and whether you're employed or self-employed.

Here's what you need to know.

If You're Self-Employed

If you're self-employed and work from home, you may be able to claim allowable business expenses for the part of your home used for business.

Examples can include a proportion of:

Electricity and gas

Water (where applicable)

Internet and phone costs

Council Tax (in some circumstances)

Rent or mortgage interest (subject to HMRC rules)

Home insurance

Only the business-use proportion can generally be claimed, not your entire household bills.

If You're an Employee

The rules for employees are different.

Whether you can claim tax relief depends on your circumstances and why you're required to work from home.

If your employer simply offers flexible or hybrid working, you may not qualify for tax relief in the same way.

Always check the current HMRC guidance for your situation.

What Can't You Usually Claim?

Many people assume every household bill is deductible.

That's not the case.

Personal living costs are generally not allowable simply because you work from home.

Claims should relate to genuine business use.

Do You Need to Keep Evidence?

Yes.

If you're claiming working-from-home expenses, you should keep records such as:

Utility bills

Internet bills

Phone bills

Rent or mortgage statements (where relevant)

Calculations showing how you worked out the business-use proportion

Keeping clear records makes it easier to support your claim if needed.

Common Mistakes

Claiming 100% of household bills

Only the business-use element is generally allowable.

Not separating personal and business use

HMRC expects claims to be reasonable and supported by evidence.

Forgetting smaller expenses

Items such as business phone calls or internet costs may also be relevant depending on your circumstances.

Working From Home and Making Tax Digital (MTD)

If you're self-employed and affected by Making Tax Digital, keeping digital records of your expenses becomes even more important.

Recording costs throughout the year is much easier than trying to calculate them at the last minute.

Keep Your Records Organised

Whether you work from a home office, kitchen table or spare room, good record keeping can save time when completing your tax return.

Tracking expenses as they happen also reduces the risk of forgetting legitimate business costs.

Final Thoughts

Working from home does not automatically mean you can claim every household expense.

The rules depend on your employment status, your circumstances and whether the costs relate to business use.

Understanding what HMRC allows—and keeping accurate records—can help you claim correctly and avoid mistakes.

Disclaimer

This article is for general information purposes only and does not constitute tax, legal or financial advice. Tax rules can change and individual circumstances vary. Always consult a qualified UK tax adviser or accountant for advice tailored to your situation.

Handle your MTD returns automatically

Snap receipts, log income, submit to HMRC — all from Telegram.

Try TaxBot free →