Working from home (self-employed)

Which method gives the bigger deduction, HMRC's flat rate or your actual costs?

The flat rate needs at least 25 hours a month.

For the actual-costs method

£

Heating, electricity, council tax, rent or mortgage interest, water, broadband.

Best deduction

via the method, saving about in tax.

Simplified flat rate

Actual costs

Estimate only. The simplified flat rate covers utilities only, you can still claim a business share of broadband/phone separately. Limited companies use different rules.

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