Can I claim for working from home?
Claim the business share of home costs, or HMRC's monthly flat rate if you work 25 or more hours a month from home.
Route one: the business proportion of rent, rates, light, heat and power, worked out on a reasonable basis. Route two: HMRC's simplified flat rate, £10 a month for 25 to 50 hours of home working, £18 for 51 to 100, £26 for 101 or more (2026-27). You need at least 25 hours a month at home to use the flat rate.
Two things the flat rate doesn't change: it never includes phone and broadband, which are claimed separately in their business share, and it can't be combined with actual home-running costs. One route per year, not both.
Quick answers
How much is the working-from-home flat rate?
For 2026-27: £10 a month for 25 to 50 hours a month worked from home, £18 for 51 to 100 hours, £26 for 101 hours or more. At least 25 hours a month is required to use it.
Does the flat rate cover broadband?
No. The flat rate excludes phone and internet, which are claimed separately in their business proportion.
Every claim, caught automatically
Snap the receipt and SoleTax files it under the right HMRC category, flags what isn't claimable, and keeps the tax number running. 14 days free, no card needed.
Join the betaSources: HMRC's SA103F Notes 2026 (the self-employment notes for the tax return) and HMRC's Business Income Manual (BIM75010). Checked on 4 July 2026.