Home office tax relief is a topic where out-of-date advice spreads easily. The biggest change: from 6 April 2026, employees can no longer claim tax relief from HMRC for working from home, although you can still claim for the previous four tax years if you were eligible. Self-employed people can still claim a share of household costs. Here is what you can actually claim in 2026/27.
Employees and self-employed people are treated differently
The rules depend on how you work. Employees and self-employed people have completely separate rules, and the employee rules changed in April 2026.
| You are | 2026/27 position |
|---|---|
| An employee | No new HMRC relief from 6 April 2026; can backdate claims for up to 4 earlier years |
| An employee whose employer pays a homeworking allowance | Up to £6 a week can still be paid tax-free |
| Self-employed | Can claim a share of household costs, or a flat rate of £10 to £26 a month |
Employees: what changed in April 2026
Until 5 April 2026, employees who had to work from home (because their job required it, not by choice) could claim tax relief on £6 a week of extra household costs without receipts, or on higher actual costs with evidence. For a basic-rate taxpayer that was worth £62.40 a year.
That relief has been abolished for 2026/27 onwards. If you were eligible but never claimed, you can still claim for earlier tax years, up to four years back, through your HMRC online account or by writing to HMRC.
Employers can still pay you up to £6 a week (£26 a month) tax-free and free of National Insurance to cover extra costs of working from home. If you are a regular homeworker, it is worth asking whether your employer offers this.
- Required to work from home in past years? Check whether you can backdate a claim
- Working from home by choice has never qualified
- Ask your employer about a tax-free homeworking allowance of up to £6 a week
Self-employed: what costs may count
If you are self-employed and work from home, you can claim the business share of costs such as heating, electricity and broadband. You work out a reasonable split, for example by the number of rooms used for work and the hours you use them.
Alternatively, you can use HMRC's simplified flat rates, based on the hours you work from home each month:
| Hours worked at home a month | Flat rate a month |
|---|---|
| 25 to 50 | £10 |
| 51 to 100 | £18 |
| 101 or more | £26 |
The flat rate does not include phone and broadband, which you can claim separately for the business share.
- Keep clear records of how and when you work from home
- Do not exaggerate the business share of household costs
- Using a room only for business can have capital gains tax and business rates consequences, so take advice first
Claim properly and keep evidence
A small valid claim is much better than an aggressive one you cannot justify. Good records make tax time easier and reduce the risk of mistakes. If you are self-employed, see our guide to side hustle tax rules for the wider picture.
- Save bills, statements and your calculations
- Review your claim each tax year rather than guessing
- Ask an accountant if your setup is complex
Can employees still claim tax relief for working from home?
Should self-employed people always claim actual costs instead of simplified expenses?
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