Category
Office & Home Working
Office & Home Working
Home office costs
You can claim a proportion of the running costs of working from home, but the method and amount depend on how you trade and how much you genuinely use the home for work.
Sole traderPartially allowableLtdConditionalEmployeeNot allowable
Office & Home WorkingOffice supplies & stationery
Everyday consumables used in the business — stationery, postage, printer ink and similar — are normally allowable.
Sole traderAllowableLtdAllowableEmployeeConditional
Office & Home WorkingHome broadband
Sole traders can claim the business proportion of home broadband. Employees cannot claim broadband, and from 2026–27 the working-from-home tax relief has been withdrawn entirely.
Sole traderPartially allowableLtdConditionalEmployeeNot allowable