Calculate exactly how much you can claim for working from home. Compare the HMRC flat rate method vs the actual costs method to maximise your tax relief.
HMRC's simplified flat rate is based on hours worked from home per month. No receipts needed — just your hours. The rates for 2026/26 are:
| Hours per month | Monthly allowance | Annual allowance |
|---|---|---|
| 25–50 hours | £10 | £120 |
| 51–100 hours | £18 | £216 |
| 101+ hours | £26 | £312 |
Calculate your actual home costs and apportion the business-use proportion. You'll need to keep receipts and records.
HMRC's simplified expenses flat rates for working from home (2026/27):
| Hours worked from home per month | Monthly flat rate | Annual allowance |
|---|---|---|
| Less than 25 hours | £0 (not eligible) | £0 |
| 25 to 50 hours | £10 | £120 |
| 51 to 100 hours | £18 | £216 |
| 101 hours or more | £26 | £312 |