Expenses · 2026/27 tax year
Home office expense calculator UK 2026/27
Estimate allowable costs using HMRC’s simplified flat rate per week you work from home, or compare with a simple proportional method (rent × business-use %).
£6/week illustrative — confirm on GOV.UK for your tax year.
Flat rate total
£288
Proportional rent share
£2,700
You normally choose one consistent method for the year for these simplified comparisons — do not add both totals together.
Understanding your results
Simplified flat rates trade precision for defensibility — HMRC knows what they published; you do not need a surveyor’s report to claim the flat amount if you qualify on hours.
Proportional rent methods invite questions about empty rooms, short lets, and shared tenancies. Keep a one-page memo describing how you measured business use.
Capital allowances on equipment bought for the office are separate from rent heat and light — do not fold laptop purchases into weekly flat claims.
If your limited company reimburses you, different rules on dispensations and benchmarking apply compared to sole trader claims against profit.
Photograph meter readings or keep utility bills when using actual cost methods; thin evidence weakens otherwise honest claims.
Disclaimer: This is a guidance estimate based on the 2026/27 tax year. It is not personal tax advice — consult an accountant or HMRC for your specific circumstances.
About this calculator
Simplified expenses let you claim a flat weekly amount when you work 25+ hours at home — we use £6 per week as the common published rate; verify on GOV.UK for the exact tax year figure.
The proportional method splits qualifying rent (or mortgage interest for landlords — not usually mortgage capital for owner-occupiers trading from home) by the share of rooms or time — here we use a simple rooms percentage you supply.
You cannot claim the same cost twice. Pick either simplified or actual basis for the year unless HMRC guidance allows a hybrid for different cost types.