If you work from home you are entitled to claim home-working expenses.
If you work predominantly at your client’s sites and use your home to manage the business, keep accounts and search for work, you can claim the sum allowance of £208pa (the equivalent of £17 per month).
This is to cover the cost of heating and lighting used at your home while you are working there.
HMRC accept claims of up to £17 per month without the need to do any calculations of the amount of heating or lighting used.
To claim this, simply enter the £17 per month on your bookkeeping spreadsheet. This will be set against your company’s tax bill.