Written Question·Treasury·UIN 85339

Remote Working and Self-employed: Tax Allowances

Tabled: 27 October 2025
Answered: 3 November 2025

Question

Navendu Mishra

LabourStockport

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

Dan Tomlinson
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...

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