Written questions

Remote Working and Self-employed: Tax Allowances

Commons · Question 85339 · Tabled 27 Oct 2025 · Treasury · Official record

Answered 3 Nov 2025

Question

Asked by Navendu Mishra

To ask the Chancellor of the Exchequer, whether her Department plans to review the flat rate of simplified expenses for people who (a) are self-employed and (b) work from home.

Answer

Answered by Dan Tomlinson, 3 Nov 2025

Self-employed people who work from home can deduct the actual cost of working from home when working out their profits, or use simplified expenses. There are three different rates of simplified expenses depending on the number of hours worked from home. A...