Is this for a nursery or registered childminder?

Childcare is not a deductible business expense. Unfortunately, childcare costs cannot be claimed as a business expense, even if you need childcare to work. HMRC considers childcare a personal expense because parents need to care for children regardless of work status. This applies whether you work from home or elsewhere.

Is this for a nanny, au pair, or informal childcare?

Nanny costs are not deductible. Employing a nanny or au pair is considered a personal expense, not a business expense. Even if you need childcare to work, HMRC treats this as personal expenditure. You may still be able to use Tax-Free Childcare if your nanny is registered with Ofsted.

Is this for domestic help (cleaner, housekeeper)?

Domestic help is not a business expense. Costs for domestic help like cleaners, housekeepers, or home maintenance are not deductible business expenses. Even if you work from home, these are considered personal living costs. The 'wholly and exclusively' test is not met as the home is primarily a residence.

Is this for other household or family-related costs?

Personal and family costs are not deductible. Household and family expenses are personal costs, not business expenses. HMRC requires business expenses to be 'wholly and exclusively' for trade purposes. Domestic and family costs fail this test even when you work from home.

Is this for childcare costs?

Limited options through your company. Your limited company cannot simply pay for your childcare tax-free. However, there are some structured options: workplace nurseries (rare for small companies), employer-supported childcare vouchers (closed to new entrants), or you can use Tax-Free Childcare personally. The company paying directly would be a taxable benefit.

Is this for domestic help (cleaner, housekeeper)?

Domestic help is not a company expense. Your company cannot pay for personal domestic help. Even if you work from home, household cleaning and maintenance are personal expenses. If the company paid for this, it would be a taxable benefit-in-kind for you.

Can I Expense This?←All expenses

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Find out if you can claim childcare or domestic help costs when working from home.

Question 1

Can I Expense Childcare or Domestic Help?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.