Working from home expenses calculator (self-employed)
Compare HMRC's flat rate with your actual costs, and add your business mileage.
HMRC flat rates for 2026/27
| Hours worked at home a month | Flat rate a month |
|---|---|
| 25 to 50 | £10 |
| 51 to 100 | £18 |
| 101 or more | £26 |
| Vehicle | Per business mile, 2026/27 |
|---|---|
| Cars and vans, first 10,000 miles | 55p (45p before 6 April 2026) |
| Cars and vans, after 10,000 miles | 25p |
| Motorbikes | 24p |
You can't use the mileage rate for a vehicle you've already claimed capital allowances on. Parking and train fares can be claimed on top.
Worked examples
1. 60 hours a month for 12 months is £18 × 12 = £216. With £1,800 bills at 10% (£180), the flat rate wins. Add 2,000 miles × 55p = £1,100: total £1,316, saving about £263.20 at 20%.
2. 120 hours a month for 10 months is £26 × 10 = £260. 12,000 miles: 10,000 × 55p + 2,000 × 25p = £6,000. Total £6,260.
3. 20 hours a month gets no flat rate. Bills £2,400 at 15% = £360 by actual costs. 1,000 motorbike miles × 24p = £240. Total £600.
Free: The UK Contractor's Cheat Sheet 2026/27
CIS rates, overtime maths, tax dates, mileage, VAT and late payment, on 2 pages. Keep it on your phone or print it for the van.
Frequently asked questions
How much can I claim for working from home self-employed?
With HMRC's flat rate: £10 a month for 25 to 50 hours, £18 for 51 to 100 and £26 for 101 or more. Or work out the business share of your actual bills.
What is the mileage rate for 2026/27?
55p a mile for cars and vans for the first 10,000 business miles, then 25p. Motorbikes are 24p.
Can employees use this?
No. This is for the self-employed. Employees have separate rules for working from home.
Sources
- Simplified expenses: working from home – GOV.UK
- Simplified expenses: vehicles – GOV.UK
- Expenses if you're self-employed – GOV.UK
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.