From the 6 April 2020, if you are an employee or director and work from home, and are required to do so by your employer, then you may claim an allowance of £6 per week to cover gas and electricity, water, business phone calls and internet access. You do not need to justify this expense. It can either be claimed on your personal tax return or there is a separate form if you are not in self-assessment.
You will only benefit from the tax saved on this amount (i.e if you were a 20% taxpayer and you claimed for 52 weeks, the claim would be £312 but you would save tax of £62.40).
As a business (not an employee) you can either claim this allowance or the proportion of home expenses pro-rated for the area used and the time used (e.g. if you used 1/8th of your house 5 days a week for 8 hours, you could claim 1/8 x 5/7 x 8/24 of the expenses.
If you would like more information, please get in touch.