Working from home tax relief
UK tax glossary · Last reviewed: April 2026
Employees who are required (not merely choosing) to work from home can claim £6/week (£312/year) without needing to provide receipts. Higher claims are possible but require evidence of actual additional costs.
The relief is normally given by adjusting your tax code, reducing your taxable pay rather than refunding cash directly. For a basic-rate taxpayer, £312/year of relief saves about £62.40 in tax.
The COVID-19 temporary extension that allowed all employees to claim regardless of choice ended in April 2022. Claims for 2020/21 and 2021/22 under the temporary rules have a 4-year window and must be made by April 2025 (2020/21) or April 2026 (2021/22).
Worked example
Working from home every week of 2026/27 (52 weeks). Flat rate: 52 × £6 = £312. Basic-rate tax saved: £312 × 20% = £62.40. Higher-rate tax saved: £312 × 40% = £124.80.
Common questions
Can I claim working from home relief if I only work at home one or two days a week?
Yes, as long as you are required by your employer to work from home — even for a single day in the week. If your home is a genuine workplace, you are entitled to the weekly flat rate for those weeks.
How do I claim the working from home relief?
Use the HMRC microservice at gov.uk/working-from-home-tax-relief. The relief is applied to your tax code for the current year, or PAYE adjustment for a prior year.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.