Estimate the business share of your home costs for Self Assessment records.
If you are a sole trader working from home, this calculator helps you apportion regular household costs such as rent, utilities, council tax, phone and broadband. Keep the calculation with your records and review it with your accountant before filing.
Describe the rooms you use for business and the regular home costs you pay.
Use a reasonable method you can explain if HMRC asks how the figure was calculated.