What Work from Home Expenses Can I Claim?
What is a Work From Home Expense?
A work from home expense is any cost you incur directly as a result of performing your job duties from home. With more UK workers and business owners embracing remote and hybrid working models, understanding which expenses can be claimed has become increasingly important.
These costs typically include things like:
- Home office supplies – paper, pens, printer ink, and other essential tools
- Utility bills – a proportion of your electricity, heating, and internet usage
- Phone bills – if you use your landline or mobile for business calls
- Rent or mortgage interest – a portion if you’re using part of your home exclusively for work
- Broadband – only if the connection is used exclusively for business or if a separate line is needed
Whether you’re a self-employed freelancer, a company director working from a home office, or even an employee working remotely, the UK government – specifically HMRC – allows you to claim certain work-from-home expenses to reduce your taxable income. However, you must meet specific eligibility criteria, and the amount you can claim depends on your employment status and how your home is used for work.
HMRC Quick Tip: Employees can claim a simplified flat rate of £6 per week (£26 per month) without needing to provide evidence of costs. Self-employed individuals can either use simplified expenses or calculate actual costs.
For full guidance, you can refer to HMRC’s pages:
- Claim tax relief for your job expenses (gov.uk)
- Simplified expenses for the self-employed (gov.uk)
In the following sections, we’ll break down what you can and can’t claim depending on your employment status – so you can stay compliant and make the most of the tax relief available to you.
Work From Home Expenses for Employees
If you’re an employee working from home either full-time or part-time – you may be entitled to claim tax relief on certain household expenses. While the rules were temporarily relaxed during the COVID-19 pandemic, HMRC has since updated its guidance and returned to stricter eligibility criteria.
To qualify, you must be required to work from home by your employer. If you choose to work from home voluntarily, you’re not eligible to claim tax relief for home-working expenses.
Key Expenses You Can Claim as an Employee
Working From Home Allowance
You can claim a flat rate of £6 per week (£26 per month) to cover the extra costs of working from home like increased electricity, heating, and internet usage.
No receipts required
- Claimable even if your employer doesn’t reimburse you
- Applied through your tax code or via Self Assessment
Note: This simplified rate is only available if your employer requires you to work from home, not if it’s by choice.
Direct Work-Related Costs
You may be able to claim for items you’ve had to purchase exclusively for your job, such as:
- Printer ink and paper
- Business-related phone calls
- Professional subscriptions (if approved by HMRC)
Office Equipment
During the pandemic, temporary rules allowed tax-free reimbursement of home office equipment. Now, if you purchase equipment like a desk, chair, or monitor, you can claim tax relief only if:
- It’s essential for your job
- It’s used exclusively for work
- You paid for it yourself and were not reimbursed by your employer
Claims for large items may be treated as capital allowances and could require more detailed information or approval.
How to Claim Work From Home Expenses as an Employee
You can claim either:
- The flat-rate allowance via HMRC’s online portal or Self Assessment
- Actual costs, but you’ll need to keep detailed records and may be asked for proof
To apply:
- Visit HMRC’s online microservice
- Log in with your Government Gateway account
- Choose either flat-rate or actual expenses
If you complete a Self Assessment tax return, you can enter your expenses there instead.
Important: You cannot claim for any expenses that your employer has already reimbursed – HMRC won’t allow duplicate claims.
For full details, see HMRC’s guidance: Claim tax relief for your job expenses
