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.
Use of Home as Office Calculator by TaxFly — free UK tax calculators