Working from home tax relief
This relief was abolished from 6 April 2026
Employees can no longer claim tax relief on non-reimbursed homeworking expenses for 2026/27 onwards. 2025/26 was the final year. You can still backdate claims for 2022/23, 2023/24, 2024/25 and 2025/26 though — worth up to £140 per year each. Claim now before those years close.
While the relief no longer applies going forward, millions of people are still owed money for past years and have never claimed. Backdated claims for up to four previous tax years remain open and are worth claiming.
£6
Flat rate per week
£140/yr
Max relief (additional rate)
4 years
Years you can backdate
Am I eligible?
HMRC requires all three of the following to be true:
Your employer required you to work from home (not just chose to let you)
You do not have a permanent workplace at the company's premises for the work you do
You incur additional household costs as a result of working from home
Note: "required by your employer" means there is a genuine business reason why the work must be done from home - not simply that your employer allows it. If your contract specifies home working, you are almost certainly eligible.
During 2020/21 and 2021/22 HMRC relaxed this rule significantly for COVID-related home working. If you worked from home at any point during those years - even just one day - you can claim the full year's relief for both years.
How much can I claim?
Option 1: HMRC flat rate (simplest)
HMRC allows a flat rate of £6 per week (£26/month) without needing any receipts or evidence. You simply claim the number of weeks you worked from home.
The tax relief you actually receive depends on your income tax rate:
| Tax year | Flat rate | Annual | Basic (20%) | Higher (40%) | Additional (45%) |
|---|---|---|---|---|---|
| 2022/23 | £6/week | £312 | £62.40 | £124.80 | £140.40 |
| 2023/24 | £6/week | £312 | £62.40 | £124.80 | £140.40 |
| 2024/25 | £6/week | £312 | £62.40 | £124.80 | £140.40 |
| 2025/26Last year | £6/week | £312 | £62.40 | £124.80 | £140.40 |
| 2026/27+No longer available | Abolished | N/A | N/A | N/A | N/A |
Option 2: Actual additional costs (more complex)
If your actual additional household costs exceed £6/week, you can claim the real amount - but you need to be able to calculate and evidence it. This includes:
- Increased gas and electricity costs (proportion used for work)
- Business telephone calls
- Broadband (if not already paid by employer, and only the additional business proportion)
You cannot claim rent or mortgage interest (these do not change because you work from home), council tax, or any costs that would have occurred anyway.
For most people, the flat rate is simpler and the difference is small - the actual cost route is only worth the effort if you work from home full-time and have verifiably high utility costs.
How to claim
Sign in to your Personal Tax Account
Go to gov.uk and search for 'working from home tax relief'. HMRC has a dedicated service - sign in with Government Gateway or GOV.UK One Login.
Complete the online form
You will be asked about the tax years you are claiming for, whether your employer required home working, and whether you want the flat rate or actual costs. The flat rate form takes about 3 minutes.
HMRC updates your tax code
HMRC adjusts your tax code to include the working from home allowance, which effectively reduces the tax deducted from future pay. For backdated years, the difference is paid as a lump-sum refund via bank transfer.
Claim backdated years too
Select each eligible tax year in the claim form. You can claim up to 4 years back in a single session - for a basic rate taxpayer who worked from home throughout the pandemic, this could be around £250 in total.
What if my employer pays me a working from home allowance?
If your employer pays you a working from home allowance of up to £6/week (or £26/month), this is tax-free - no benefit in kind. You do not need to claim HMRC relief on top, because your employer has already covered it.
If your employer pays you more than £6/week, the excess counts as taxable income unless it can be justified against actual costs. If your employer pays you less than £6/week, you can claim the difference through HMRC.
Self-employed? Different rules apply
If you are self-employed and run your business from home, you claim home office costs differently - either through your Self Assessment return using HMRC's simplified flat rates (£10-£26/month depending on hours), or by claiming an actual proportion of costs. This page covers employed workers only.
Also check your tax code
Once HMRC processes your WFH claim, your tax code should reflect the allowance. Use our calculator to verify your take-home pay includes the correct code.
Check my tax code