01322553945 contactus@absl-accounts.co.uk

Self- employed allowable expenses working from home

15th July 2015

If you are self-employed there is a simplified expenses scheme for working from home bases on the hours you work from home each month.

This means you don’t have to work out the proportion of personal and business use for your home, eg how much of your utility bills are for business.


However, you can only use the simplified expenses scheme if you work for 25 hours or more a month from home. It should also be noted that limited companies aren’t eligible for simplified expenses.


Hours of business use per month

Flat rate per month

25 to 50


51 to 100


101 and more




You worked 40 hours from home for 10 months, but worked 60 hours during 2 particular months:

10 months x £10 = £100 
2 months x £18 = £36

Total you can claim = £136


In addition you can still claim for business proportion of telephone and internet costs.