Office costs

The office costs budget is provided to meet the costs of renting, equipping and running MPs’ constituency offices, surgeries and other activities that support their parliamentary functions where these costs are not covered by other budgets.

This includes:

• Equipment, software and furniture

• Utilities

• Stationery and consumables

• Communications to constituents

All MPs are eligible for office cost funding regardless of whether they rent an office. MPs may request funding for the costs of a home office if that is where they routinely work from.

Removal costs for relocating to a new office may be funded from central funding without prior approval. Other moving costs, including legal fees, must be funded from the office costs budget.

Where two or more MPs share an office, they must notify IPSA when registering the property and the rental agreement must list the name of each MP.

MPs must register a constituency office before IPSA will fund costs such as:

• Energy and water bills

• Business rates (excluding home offices)

• Contents insurance

• Buildings insurance (excluding home offices)

• Rental and usage costs for telephone and internet access

Translation costs

For MPs representing Welsh constituencies, the funding is available for translation between the Welsh and English languages from central funding. No prior approval is required.

Funding for translations from other languages and English must come from the office costs budget.

Pooled staffing services

Subscription fees for pooled research services may be funded from either the office costs or staffing budget. Find out more about staffing costs and funding for staffing.

Hospitality costs

Funding may be requested for hospitality costs such as tea and coffee to offer visitors to the constituency office or surgeries, or light refreshments such as biscuits at a meeting.

It is not intended to cover a routine meal or refreshment costs for the MP, staff members or others. Team meals out (e.g. at a pub or restaurant) or social events are also not eligible for funding.

Homeworking costs

IPSA will only fund costs related to the MP’s work that are additional to the normal costs of running a home. For example, IPSA will not fund rent payments or payments towards an existing broadband connection to the office.

Find out more about homeworking costs for MPs.

Read guidance for staff members on work from home contracts.

Guidance updated on April 2026.

IPSA will not fund:

• Attendance at political party conferences or meetings

• Work conducted at the behest of a political party

• Activities relating to reviews of parliamentary constituency boundaries

• Activities that could be construed as campaign expenditure within the scope of the Political Parties, Elections and Referendums Act 2000 or election expenses within the scope of the Representation of the People Act 1983

• Any other activities whose purpose is to give MPs a campaigning advantage at general elections and referendums

• Work relating to delegations to an international assembly

• Work relating to the performance of ministerial functions

• Costs of a personal nature including financial or tax advice

• Penalties or additional charges such as those for late payments

• Costs that are insured or can be funded from other sources

• Purchase of alcohol

• Rent, fees or other payments where the MP, another MP or a connected party is the supplier or landlord

• Stationery provided by the House of Commons

• Any material (other than websites) that contains a party-political logo or emblem

• Accountancy or tax advice

• Team meals out (e.g. at a pub or restaurant) or social events

Guidance updated on April 2026.

MPs may exercise reasonable discretion on how they use the office costs budget, provided all requests comply with the Scheme and IPSA’s regulatory principles:

• Parliamentary purpose

• Value for money

• Integrity

• Accountability

Find out more.

• IPSA's rules and eligibility

• Guidance on leasing an office

What IPSA funds

MPs may request funding for a range of methods of communicating and engaging with constituents, e.g. to update on parliamentary work or encourage participation in local issues. Funding can be provided for:

• Newsletters and multi-issue communications such as cost-of-living leaflets

• Letters on single issues affecting the constituency

• Materials signposting other sources of advice

• Surveys

• Contact information for the MP

• Information about MPs’ surgeries

Funding may also be requested for costs associated with communication via social media, e.g. the cost of social media account verification such as blue ticks for parliamentary accounts.

What IPSA does not fund

Whie not an exhaustive list, IPSA does not provide funding for:

• Material that includes party-political or campaigning statements

• Communications about local elections

• Data gathering that supports campaigning activity or will be shared with the political party or another outside organisation

• Communications that feature the views and/or endorsements of other politicians

• Content that primarily serves to promote government policy or party messaging

• When submitting funding requests for communications, MPs may be asked to explain the reason for the communication and share details of how it fits within the MP’s parliamentary functions and how it represents value for money

Advertising, publications and social media and IPSA's regulatory principles

MPs must consider how any publications, advertisements or written communications with constituents align with IPSA’s regulatory principles.

Any communications must have a parliamentary purpose and must not be primarily aimed at supporting any electoral campaigning, political party or outside organisation. Any communications must not be explicitly or primarily aimed at promoting the MP’s own political profile.

MPs should consider value for money, assuring themselves that any communication funding fits within the office costs budget and other spending commitments. MPs should satisfy themselves that there is no other more appropriate source of funding available.

When requesting funding for social media verification, MPs must ensure any accounts are used solely for parliamentary purposes and do not feature posts or other any other material containing support for campaigning, party-political messaging or outside organisations.

Example of communication funded by IPSA: cost-of-living leaflet

An MP may wishes to communicate with their constituents regarding the cost of living and signpost to sources of support.

They produce a leaflet that includes information about what the MP and their office can help with, including ways to get in touch and/or surgery details and practical advice on how constituents can access other support services such as Citizens Advice. It also acts as a reminder about government guidance and support measures that may be available in a neutral way without value judgement or party-political messaging.

The MP has received quotes from several printing and delivery companies and has selected the most cost-effective quotes that provide a suitable service.

This would be allowable under the regulatory principles and IPSA may provide funding for the printing and distribution of such communications.

The MP can show they have considered the parliamentary purpose of the leaflet and made sure to not include content that could be considered campaigning in nature.

By seeking out multiple quotes from different service providers and selecting the most proportionate for the needs of the office, they have also demonstrated consideration of value for money.

Example of communication funded by IPSA: subscription costs for bulk email providers

An MP wants to use a service provider for their email communication with constituents.

On review of the potential provider, the MP has ensured that the provider is compliant with GDPR. The MP has also assured themselves that the data collected will only be used for their parliamentary work.

The MP has made their team aware that the service can only be used for communications that are compliant with IPSA’s principles as IPSA will not fund a percentage of costs to reflect the proportion of parliamentary versus other usage.

The MP can show by looking at different providers they have considered value for money and ensured the service will only be used for parliamentary purposes. This cost could be funded by IPSA.

Example of non-parliamentary communication not funded by IPSA

An MP wishes to send out a newsletter to constituents outlining their achievements over the course of their tenure in office. The MP also intends to include a segment criticising another party for their record in office and plans to use figures to back this up. The newsletter states that constituents should vote for their party to see more success in the local area.

While newsletters can be funded by IPSA as a method of communication with constituents, the MP has used this newsletter specifically to criticise an opposing party. Although it may be acceptable to update constituents on their activities through a newsletter, if this is presented only as a list of successes they have had in their local community, this could be viewed as primarily aimed at promoting their own political profile, which may give them a campaigning advantage at a General Election.

This communication could not be funded by IPSA.

Social media legal disputes

MPs have parliamentary privilege in the House of Commons but this does not extend to comments made on social media or other external forums/outlets. Find out more about parliamentary privilege.

IPSA will not provide funding for costs resulting from MP-to-MP legal disputes.

Questions to consider when deciding on advertising, publishing or social media funding

MPs should consider the following points when deciding whether to request funding for advertising or constituency communications:

• Does the information in the communication support your parliamentary work?

• Is the information readily available elsewhere, or is it the role of another public body to promote (e.g. local elections)?

• Could the communications be construed to be campaigning in nature or targeting particular constituency groups for campaigning purposes?

• Have you included party-political images or photographs?

• Can some or all of the costs be funded from other sources such as local authorities or other agencies?

If you are unsure if any communications can be funded by IPSA, please contact your account manager.

Data collection

Where an IPSA-funded website is used to collect data from constituents, the data collection must only be used for parliamentary purposes.

MPs must not use this data for party-political or campaigning purposes, and they must not share this data with a political party.

Guidance updated on April 2026.

What IPSA funds

MPs may request funding for specialist support and advice where it may be more economical and practical to hire professional services from companies, self-employed individuals and others not on the MP’s payroll. IPSA refers to these services as ‘bought-in services'.

Bought-in services are broken down into three types:

• Administrative services – e.g. temporary administrative support for constituency office work. These costs can be met from the staffing budget.

• Professional and consultancy – e.g. legal, project or research services. These costs can be met from either the office costs or staffing budget.

• Communications and media – e.g. social media management, speech drafting and design of constituent communication materials. These costs can be met from either the office costs or staffing budget.

Bought-in services and IPSA's regulatory principles

Before contracting any bought-in service, MPs must consider IPSA’s regulatory principles. These include:

• Value for money – whether the service can be obtained from a cheaper provider or whether it would be more cost effective to provide training to current staff members.

• Integrity – whether there is a real or perceived conflict of interest with the provider. Where one exists, adequate records should be kept demonstrating how this conflict has been managed.

Conflicts of interest

A conflict of interest arises when an MP’s personal or financial interests could influence their decisions about the use of IPSA funding.

In line with the regulatory principle of integrity, MPs must remain objective in their decisions including the selection of suppliers for good and services. Their decisions must not be made to secure financial or other material benefits for themselves, their family, friends, political associates or any other connected individuals.

Where a real or perceived conflict of interest exists with a bought-in service supplier, MPs must demonstrate how the conflict has been managed. This may include removing themselves from the supplier selection process.

Bought-in services declaration

IPSA will not pay for any bought-in services costs until MPs have completed the bought-in services declaration confirming that they have considered any real or perceived conflicts of interest and documented how these are to be managed.

The declaration should be completed and signed by the MP and not the proxy or a staff member. By signing the declaration, the MP is accountable for the information provided and should be ready to evidence how any conflicts of interest have been managed.

Should a conflict of interest arise following the submission of the declaration, please resubmit a new declaration. To complete the declaration, you will need:

For companies

• Name

• Address

• Website

• Company registration number

• VAT number

For self-employed individuals/sole traders

• Name

• Adress

• Website

Guidance for staff members who also provide bought-in services and self-employed individuals

Any individual paid via an invoice should declare this as earnings to HMRC. No National Insurance or tax contributions will be made to HMRC in respect of a person working for you as a bought-in service.

Individuals paid by invoice are not employees and do not benefit from contractual terms and conditions such as holiday or sick pay and employer pension contributions.

The period of time an individual works for an MP as a bought-in service does not constitute any service that would be recognised should the individual subsequently become a staff member on the payroll.

MPs are not covered by the House of Commons Employment Practices Liability insurance policy for any Employment Tribunal actions an individual employed as a bought-in service may take. However, you can contact the Members’ HR advice team who will do their best to support you.

Invoices should not be sent for any additional hours a member of staff (who is on the payroll) may work. This must be funded by submitting the MP staff overtime and casual form on IPSA Online.

Guidance updated on April 2026.

What IPSA funds

MPs may use IPSA funding to cover website costs such as hosting, design and professional fees for website updates, provided the content on the website complies with the regulatory principles and the Scheme.

While not an exhaustive list, IPSA considers the following content permissible on IPSA-funded websites:

• Contact information – details on how to reach the MP including surgery and parliamentary event information

• Surveys relating to parliamentary issues

• Multi-issue communications and blogs – MPs may include links to digital newsletters or offer constituents the option to subscribe, provided the content is parliamentary in nature.

• Social media links – links or plugins are allowed if they relate to parliamentary work. MPs are encouraged to use links rather than live feeds to avoid displaying party-political content on their IPSA-funded website.

What IPSA does not fund

The following types of content are not allowed on IPSA-funded platforms. Please note this is not an exhaustive list:

• Promotion of government policy or party messaging – e.g. recaps of government or party policy accompanied by value judgements on their success

• Party-political material – including messages, imagery or campaigning statements

• Communications about local elections (except for party logos)

• Data gathering for campaigning – e.g. surveys designed to support campaigning activity (see guidance on data collection)

• Links to political party activities – e.g. including joining, volunteering or donating

• Part-funding of platforms – IPSA funded websites must not be part-funded by political parties to included party-political content

Website costs and management and IPSA's regulatory principles

When requesting funding for websites, MPs should ensure all spending aligns with IPSA’s regulatory principles.

Website content must serve a clear parliamentary purpose. IPSA funding must not be used for electoral campaigning, supporting a political party or external organisation, or for activities primarily intended to promote an MP’s political profile.

MPs should also consider quotes from different provides to ensure they have considered the value for money of any service. This also includes considering different service options to ensure the service is most suited to the needs of the office.

Digital imprints

If your material is funded by the House of Commons or by IPSA in accordance with their rules, then it unlikely to require an imprint.

These bodies do not fund party-political or self-promotional material (material that can be seen to promote the office holder) and the material they do fund is unlikely to be election material. However, if you are unsure we recommend including an imprint to ensure you are not in breach of the law.

If you have received funding from IPSA for the costs of publishing in a paid digital advert, different requirements apply here.

See the Electoral Commission’s statutory guidance on digital imprints – paid adverts.

When a UK parliamentary general election approaches, it becomes possible that some material funded by the House of Commons or IPSA could be deemed ‘election material’ under Electoral Commission guidance.

Election material is material whose purpose can reasonably be regarded as intending to promote or procure electoral success for a candidate or future candidate. Any election material would require an imprint.

See the Electoral Commissions' statutory guidance on digital imprints – election material. This may affect hard-copy communications as well as digital ones.

Whether something requires a digital imprint does not in and of itself affect whether a cost can be funded by either IPSA or the House of Commons, and you must ensure you continue to follow the rules set by both bodies at all times.

For advice on Electoral Commission rules, please email the Commission advice line at pef@electoralcommission.org.uk or call 0333 103 1928.

Data collection

Where an IPSA-funded website is used to collect data from constituents, the data collection must only be used for parliamentary purposes.

MPs must not use this data for party-political or campaigning purposes, and they must not share this data with a political party or other outside organisation for non-parliamentary use.

Websites at a General Election

IPSA-funded websites must not be used for electoral campaigning. Find out more about website usage at a General Election.

Guidance updated on April 2026.

What IPSA funds

The Parliamentary Digital Service (PDS) provides core IT equipment to MPs and their staff members and should be the first port of call for requests.

IPSA provides funding for IT equipment that is not on the list of equipment provided by the Parliamentary Digital Service (PDS). This means that IPSA funding can be used for equipment that is of a different type/nature rather than just alternatives to PDS-provided items.

If you are unsure about whether a piece of equipment constitutes a different type to what PDS provides, we advise you to contact IPSA. If the equipment required is on the list of equipment provided by PDS but you need a different specification for example, then you must contact IPSA and provide a business justification to support this cost.

You are advised not to make the purchase before you have IPSA’s approval. If the cost of any equipment needed is below £50, it can be funded through your office costs budget without prior approval.

Before contacting IPSA to seek approval, consider:

• Have you contacted PDS and have they confirmed that they will not fund the item?

• Is the item required for a specific business reason?

• Does the proposed cost represent value for money?

• Are there any cyber security risks related to this purchase? You may need to speak to PDS for more advice.

• Would this equipment purchase cause an issue for future repairs or ongoing support?

• Do you have sufficient funds in your office costs budget to purchase the equipment?

When contacting IPSA regarding purchase of IT equipment, you must provide a business justification of the purchase and demonstrate that you have considered value for money. If the purchase is approved by IPSA, please include the business justification and a note on how the purchase represents value for money in the ‘add information’ box when submitting a funding request on IPSA Online.

You can seek approval by emailing info@theipsa.org.uk outlining your request and addressing the points above or by discussing it with your IPSA account manager. IPSA may also enquire with PDS to determine if a particular item is provided by PDS or not, and PDS will advise accordingly, providing technical input.

Reasonable adjustments

If you need specialist IT equipment as a reasonable workplace adjustment, your first point of contact should be PDS. If PDS are unable to provide you with what you need in a reasonable timeframe, we advise you speak to your IPSA account manager.

See guidance on disability assistance funding.

Examples of IT equipment funded by IPSA

• An MP wishes to purchase a mobile phone. This is not on the list of items PDS provides and is of a different type/nature to the equipment PDS provides, and as such the MP can submit a funding request for the purchase but must have regard for the principle of value for money.

• An MP wishes to purchase a keyboard and mouse for their PDS-provided work laptop. Both items cost under £50 and so can come from the MPs office costs budget. No prior approval from IPSA or PDS is required but the MP must consider the principle of value for money when making any purchase.

What IPSA does not fund

If the equipment is on the list of equipment provided by PDS, it will not be funded by IPSA. The exception to this is items under £50, which can be funded through an MP’s office costs budget without prior approval. However, MPs should still ensure they are acting in line with IPSA’s principles in doing so.

Funding will not be provided for equipment to be used for work that would be considered party-political or to support election campaigning. If you incur a cost before seeking approval from IPSA, repayment may be required if the item (or similar) could have been provided by PDS or if it is not of a different type/nature to what is provided by PDS.

Examples of IT equipment not funded by IPSA

• An MP would like to buy an iMac for its image editing capabilities to assist with parliamentary publications and communications. The MP has spoken to PDS, who have confirmed that they do not provide iMacs but they do provide MacBooks, which provide a similar level of editing capabilities for what the MP requires. Since there is no business justification for purchasing an iMac over a MacBook in this situation, the purchase would likely not be funded by IPSA based on the principle of value for money.

• An MP has purchased a suite of Apple accessories to go with their iPad that PDS has provided. These accessories total more than £50 and so IPSA asks the MP to provide a business justification for the items. The MP states that they prefer the Apple products over the cheaper-branded PDS-provided accessories. IPSA seeks advice from PDS, who have advised the cheaper branded accessories, which they provide, offer an equal level of functionality and work with all Apple devices they provide. Considering PDS’s technical advice and the fact that the MP has not provided a suitable business justification, IPSA decides not to fund these items based on the principle of value for money.

IT equipment and IPSA's regulatory principles

To meet our regulatory principles of parliamentary purpose and value for money, the main reason for the equipment purchase must be to support your parliamentary duties and MPs must demonstrate they have considered value for money.

MPs must also ensure there is no other more appropriate source of funding (e.g. PDS). MPs should consider the cost-effectiveness of any funding for equipment requested to ensure the equipment will meet all needs and not require further spending that could have been avoided.

Questions to consider when deciding on IT equipment

Is this equipment not on the list of equipment that is provided by PDS, and is it of a different type/nature?

Does the equipment represent value for money?

Can you provide a business justification for the purchase? How does it support your parliamentary functions?

Can you give assurances that there are no cyber security risks occurring from the purchase?

Useful links

• Provision of IT equipment for Commons Members & their staff – PDS policy.

• IPSA's funding handbook for more guidance on reimbursement and payment card purchases.

• Exceptional funding guidance for information on how to request additional financial support from IPSA.

Guidance updated on April 2026.

What IPSA funds

IPSA provides MPs discretion within budgets to support parliamentary activities during the festive period as well as other celebrations.

What IPSA does not fund

There are some activities that IPSA will not fund as they do not align with our regulatory principles. These include:

• Costs for a team meal out including for festive events (e.g. at a restaurant or pub)

• Organising a social event within the constituency

• Cost of community festive displays

Festive and celebratory funding and IPSA's regulatory principles

MPs may wish to bring their staff together at the end of the year as part of a planning meeting or for team training. Some may wish to send out cards to community groups and other constituency contacts.

MPs should consider the parliamentary purpose of any festive spending. For example, if the MP wishes to celebrate their staff’s hard work during the festive period, this should be modest and form part of a work-related event such as a training session or planning meeting for the coming year.

The MP should also consider the value for money of any festive or celebratory funding requests. If an MP wishes to send festive cards to contacts in the constituency, they should consider how many cards will be delivered to ensure the cost is able to be accommodated within existing budgets alongside other spending commitments and future spending needs.

Examples of what may be funded by IPSA

Celebratory cards

The MP is considering sending a celebratory card to their constituents.

The card will have a simple design by a local school pupil who won a competition, and a picture of the MP on the inside with a message and the MP’s contact details. When reviewing the cost of printing and postage, the MP decides to limit the number of recipients to local schools and local organisations that are working within the constituency.

As part of the competition, the MP wants to provide a low-value prizes such as sweets, chocolates or a certificate.

The MP has shown that they have considered value for money in deciding to limit the distribution of the card. They can also demonstrate value for money by providing a small prize. It is not expected that public money would be used for a high-value gift.

Staff food and drink

The MP has arranged for all their staff to meet in the constituency office near to the festive period as they want to have a meeting with the team to plan the office’s aims and objectives for the next calendar year. The MP also wants to celebrate achievements over the previous calendar year and provides food including sandwiches, crisps, and snacks from the local supermarket.

The MP can demonstrate that there is a clear parliamentary purpose and has also considered value for money by providing modest refreshments as part of the day.

Additional help when deciding on festive and celebratory funding

Where an MP or staff member is unsure how activities or spending aligns with the regulatory principles, please contact your account manager or payroll officer.

Guidance updated on April 2026.

What IPSA funds

IPSA will provide funding for MPs to provide mobile phones for use by staff members where they are required to complete their parliamentary roles.

Staff members who have been requesting funding for a proportion of their personal mobile phone costs (BYOD) prior to 1 April 2025 (e.g. a percentage of their own personal mobile phone tariff based on how much they use their phone for work) may continue to do so for a transitional period that will be until the conclusion of any existing contracts.

What IPSA does not fund

IPSA will not provide funding for:

• Mobile phone device, contracts or additional costs that are not for parliamentary use

• Reimbursement of a mobile phone device or contract that was purchased by a staff member or any other cost for a staff member’s personal mobile phone, except where additional costs outside of the standard tariff can be clearly itemised

• A proportion of costs for a staff member’s personal mobile device, e.g. 50% of the upfront cost, monthly tariff or an ongoing credit agreement

• A proportion of costs for a staff member’s personal mobile contract or tariff, e.g. 50% of the cost based on an estimation of usage for work

• Ad hoc or irregular charges where the costs cannot be itemised and evidenced, e.g. a rounding up or estimated cost of using a personal device for a cost that is part of an all-inclusive tariff

• Data or Wi-Fi charges unless there are specific or exceptional circumstances that apply

Staff mobile phones and IPSA's regulatory principles

MPs should consider IPSA's regulatory principles when making funding decisions for staff mobile phones.

Value for money should be considered to ensure any contracts entered into or devices purchased meet the MPs’ requirements for the work they need to complete in the most cost-effective way.

MPs should also consider insuring devices against loss or theft to prevent further costs in the future. MPs should ensure any usage of mobile phones by staff members is necessary for their work, has a clear parliamentary purpose and isn’t used for party political or other activity.

HMRC compliance

In the event that a staff member uses their own phone (BYOD) for work purposes, any reimbursement will be made on an actual cost basis, i.e. the cost of the call or text only when this can be evidenced. This means reimbursement can be made without any personal liability to tax and National Insurance for the staff member.

Data security and insurance

Access to parliamentary data is restricted. A mobile phone device purchased by the MP will enable them to exercise greater control to who can access parliamentary data, which will reduce the risk of data leaks, malware or hacking. Downloading apps or app usage can be restricted to further reduce risks.

Data breaches are not covered by the range of insurance policies provided by the House. A data breach may leave the MP personally financially exposed if they have not taken all reasonable steps to mitigate.

Staff wellbeing

The MP and staff member can agree when the member of staff is to be contactable via the device. This means phones can be switched off or handed over to another member of staff to cover for annual leave or absences. It will help reduce out-of-hours contact for the staff member and will remove the possibility of identifiable linked social media platforms and location sharing.

Business continuity

The MP will retain control of who the device is assigned to. Should the staff member leave, the device can be assigned to another member of staff as needed.

Guidance updated on April 2026.

What IPSA funds

MPs may be reimbursed for homeworking costs from the office costs budget if they routinely work from home.

IPSA will only provide funding for homeworking costs if the MP can demonstrate that these costs have been incurred as a result of working from home and are additional to the normal costs of running the home.

What IPSA does not fund

IPSA does not fund the normal running costs of living in a home owned by the MP as homeworking costs, including:

• Any amount of rent or mortgage

• Council tax

• Buildings insurance

• Standing charges for utilities, broadband or phone line rental

No homeworking costs will be provided in relation to IPSA-funded accommodation given that the accommodation budget is already provided to cover running costs at that property.

Funding request examples

Utilities

MPs must provide evidence that they have incurred additional costs (e.g. gas and electricity) as a direct result of working from home. MPs cannot request funding for the full costs of a utility bill.

MPs need to provide a description of how the amount of funding requested has been calculated along with supporting evidence when submitting the relevant funding request on IPSA Online. If the home office is used frequently, IPSA will accept funding requests for an estimated proportion of usage based on the size of the workspace and the number of hours that it is used per week or month.

Where a daily standing charge is included in the bill, this should be excluded from the calculation so that the amount reflects only the increase in usage costs.

A description of how the amount has been calculated along with supporting evidence must be submitted with the funding request on IPSA Online.

Business calls

For business calls using a home landline, details of the itemised business calls and charges must be provided. An estimation or a pro-rata split of the overall costs will not be considered sufficient to support a funding request.

More information

Find out about HMRC's homeworking allowance limits.

Guidance updated on April 2026.