Working from home
If you work from home as someone who is self-employed, you can claim certain costs.
There are two ways to do this:
- A fixed amount per week based on usage
- Apportioning the costs
A fixed amount - the untied wizard
In untied we have a working from home wizard that applies the fixed amount per week based on HMRC guidelines. This covers utility and property costs (including rent or mortgage etc) and council tax. Even if you use the home working fixed amount, you can also claim separately for the business share of your phone and internet costs.
In untied Pro in the browser, navigate to Tax forms > Home Working:
In the untied mobile app you can find this under the taxes tab for that year.
Apportioning the costs
If you are apportioning the costs, you don't need to use the wizard. Just claim it as expenses as usual - you'll need a reasonable basis for the apportionment. See the linked article below on splitting transactions.
While you can claim a business share of rent or mortgage interest, you cannot claim the capital repayment part of your mortgage payments.