How do I claim Work From Home Expenses (heating, electricity, monitor etc.) on Self Assessment?

george987

Hi,

On the Self Assessment form how do we claim expenses (heating, electricity, monitor, keyboard etc.)  due to Work From Home?

Is it on box - "Employment 25 - Other expenses and capital allowances"?

Thanks,

Pennywise

HMRC's scale rate is £6 of expenses per week, so £312 per year.  Tax refundon that at 20% is £1.20 per week or if you're higher rate, tax refund is £2.40 per week.

If you want to claim more, then there are hoops to jump through.  First is that the expenses you incur must be wholly, exclusively and necessarily for your employment, so it must be part of your contract of employment that you incur the costs, not just your personal preference.  So if the contract requires you to use your own laptop, then the costs of a laptop you buy specifically for the work can be claimed for.  For "home" costs, like utilities etc., it's the marginal costs of working from home you can claim for, i.e. the "extra" costs, so if you can prove you use more electricity and gas you can claim the extra, so you'd need to compare utility usage during periods of WFH against periods of not WFH, etc.  Likewise with water if you're on a water meter.  There's no claim to make for any fixed costs that don't change when you work from home.  For employees, you can't claim simple percentages of costs as there's no provision in the tax law to do so, it's all based on marginal/extra costs you incur.  Hence why most people simply claim the £6 per week as an expense against employment income.

[Deleted User]

But that is the correct box on the form in the event that there is an appropriate claim.

sheramber

A re these expenses related to your employment or are they related to your rental business?

george987

Hi,
These costs are related to full-time employment, NOT rental income.
Thanks,

lisyloo

Yes I think you have the correct box.

DE_612183

when you say full time employment - are you employed by an employer, or do you work through your own Ltd Company or are you self-employed?

If the former - what does your employment contract say?