Do you regularly work from home for your business?

Minimal home working doesn't qualify. If you don't regularly work from home, you can't claim home office expenses. The simplified expenses require at least 25 hours per month of home working. Occasional emails from home don't count.

Would you prefer to use simplified flat-rate expenses?

Simplified expenses (flat rate) may be used. HMRC offers simplified flat-rate deductions for working from home, based on hours worked. This covers electricity, heating, and other household costs without complex calculations. The rates are: £10/month (25-50 hours), £18/month (51-100 hours), £26/month (101+ hours).

Would you prefer to calculate actual costs proportion?

A proportion of actual costs may be claimed. Instead of simplified expenses, you can calculate the actual proportion of home costs used for business. This includes electricity, gas, water, council tax, rent/mortgage interest, insurance, and repairs. Calculate the business proportion based on rooms used and time spent working.

Do you regularly work from home for your company?

Your company may pay you for home use. Your limited company can either pay you a flat rate for home office use (no tax implications up to reasonable amounts) or reimburse a calculated proportion of actual costs. Many directors charge their company around £4-6 per week or calculate an actual proportion.

Do you choose to work from home when you could go to an office?

Relief only applies if required to work from home. The working from home tax relief is only available if your employer requires you to work from home, not if you choose to. If your employer provides an office you could use, you may not qualify. However, this rule has been applied flexibly, especially since COVID.

Are you a hybrid worker required to work from home some days?

You may claim £6/week tax relief. Employees who work from home can claim tax relief of £6 per week (£312 per year) without needing receipts. This covers additional household costs like heating and electricity. You can claim via HMRC online or through self-assessment.

Can I Expense This?

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Can I Claim Home Utility Bills?

Find out if you can claim a portion of home utility bills like electricity, heating, and broadband when working from home.

Last reviewed: January 2026

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ℹ️This tool provides general guidance only, not professional advice. Results depend on your specific circumstances.

Can I Claim Home Utility Bills?

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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.