The Claimable Home Office — What Can You Actually Claim?
If you work from home, your office is full of potential tax deductions — but also traps. Some items are fully claimable, some only partially, and a few that seem obviously "work-related" are actually not allowable at all. This interactive tool lets you explore a home office item by item and learn exactly what HMRC allows for each one.
How to use this tool
Tap each item in the home office grid to reveal whether it's claimable, the estimated annual value, and the HMRC rule that applies. Items are colour-coded: green for fully claimable, amber for partially claimable, and red for not claimable.
All guidance is based on HMRC rules for the 2026/27 tax year. Note the important change from April 2026: employees can no longer claim home-working costs directly from HMRC — they must be reimbursed by their employer.
Understanding Home Office Claims
There are two methods for claiming home office costs. The simplified method uses HMRC's flat rate of £6 per week (£312/year) — no receipts, no calculations needed. The actual cost method requires you to work out the business proportion of each household expense based on the rooms used and the hours worked. For most people working from home full-time, the actual cost method yields a significantly larger claim.
An important change from April 2026: employees can no longer claim home-working tax relief directly from HMRC. Instead, employers must reimburse employees for home-working costs, which can then be paid tax-free up to £6/week (or the actual calculated amount with evidence). Sole traders and company directors are not affected by this change.
Frequently Asked Questions
Will working from home affect my Capital Gains Tax when I sell my house?
Potentially, yes — but only if you designate a room as exclusively and permanently used for business. If you also use the room for personal activities (watching TV, sleeping guests), the CGT private residence relief is not affected. Most home workers don't lose any CGT relief because they don't use a room exclusively for work.
Should I use the flat rate or calculate actual costs?
If your actual costs are low or you don't want to keep detailed records, the flat rate (£6/week) is simpler. But if you work from home full-time and have a dedicated office, actual costs are almost always higher — typically £1,500-£3,000 per year depending on your property and bills.
Can I claim if I'm employed and working from home?
From April 2026, employees can no longer claim home-working costs directly from HMRC. Your employer can reimburse you up to £6/week tax-free (or more with evidence of actual costs). If your employer doesn't reimburse you, you cannot claim the relief yourself. This is a significant change from the pandemic-era rules.
How do I calculate the business proportion of my bills?
The standard method is: (number of rooms used for work ÷ total rooms in the house) × (hours worked ÷ total hours available). For example, if you use 1 room out of 5 and work 40 hours in a 168-hour week, the proportion is (1/5) × (40/168) = about 4.8%. Apply this to heating, electricity, broadband, insurance, council tax, and rent/mortgage interest.
Can my limited company pay me for using my home as an office?
Yes. Your company can pay you a use-of-home allowance as a tax-deductible business expense. HMRC accepts the flat rate (£6/week) without evidence, or a higher amount with supporting calculations. This is often more tax-efficient than claiming through personal expenses.
Related Tax Tools
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Most home workers underclaim by hundreds of pounds per year. A quick review of your setup could identify deductions you're missing.
Book a Free Discovery CallThis tool is for educational purposes only. Claim values are estimates based on typical costs. The business proportion of household expenses depends on your specific circumstances. Always consult a qualified accountant.
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