SA103 : Self-Employed: Home as Office
If you are Self-Employed and work from home, you may be entitled to claim part of your home expenses as a deductible expense.
HMRC will allow a small charge of £2 per week without query. If a larger amount is claimed then you may be asked to justify this. Detailed guidance can be found on the HMRC website at www.hmrc.gov.uk/manuals/bimmanual/bim47825.htm.
You can claim up to £104 for broadband/power and not get any queries from HMRC. If you want to add more, you'll have to do some math such as how many hours per day do you spend using those utilities for business purposes. So say if you use them 50% of the time for work and 50% for private use then you can add the yearly total and say 50% in the private use option. You may be audited though so make sure you have detailed business records at hand.
The flat rates per month are as below
| Hours of business use per month |
Flat rate per month |
| 25 to 50 |
£10 |
| 51 to 100 |
£18 |
| 101 and more |
£26 |
Also available: Self-Employed expenses what can I claim?
Other Keywords: sole trader; freelance; agency; business; sub-contractor; private; umbrella; trade; office; home; house; room
Related Articles
Working from Home Allowance rules - Employed and Self-employed
If you are employed: - You may claim tax relief for additional household costs if you have to work from home for all or part of the week. - You may only claim it if your job requires you to live far away from your office or your employer doesn't have ...
SA103 : Self-Employed-Expenses-What-Can-I-Claim
What types of expenses are there? Capital - This is the cost of buying, creating or improving a business asset, used to increase profit. The cost of buying a van for your business would be capital expenditure. Other examples include buying machinery, ...
SA103F Box 38: How do I show disallowable phone, fax, stationery and other office costs?
To show disallowable phone, fax, stationery and other office costs, please follow the steps below: If you have not added the Self Employed page already, please click on + NEW PAGE on the left of the screen. Select Self Employment (SA103) from the ...
SA103F Box 23: How do I show phone, fax, stationery and other office costs?
To show phone, fax, stationery and other office costs, please follow the steps below: If you have not added the Self Employed page already, please click on + NEW PAGE on the left of the screen. Select Self Employment (SA103) from the list shown: ...
SA103s Box 18: How do I show phone, fax, stationery and other office costs?
To show phone, fax, stationery and other office costs, please follow the steps below: If you have not added the Self Employed page already, please click on + NEW PAGE on the left of the screen. Select Self Employment (SA103) from the list shown: ...