Working from home tax relief has ended: what you can still claim in the UK

Until April 2026, employees who had to work from home could claim tax relief on £6 a week without receipts, or on their actual extra costs with evidence. For the 2026/27 tax year onwards, that relief is no longer available to employees. HMRC still accepts claims for earlier years, and the separate rule that lets employers pay home working expenses tax-free has not changed.

For 2022/23 onwards, you only qualify for a past year if you had to work from home. HMRC's examples include having no office at your employer, or your job requiring you to live far from the office. You do not qualify if you chose to work from home, if your contract simply allows it, or if the office was full. For the £6 a week flat rate you need evidence that you had to work from home, such as a letter or contract from your employer. To claim more than £6 a week, you also need receipts or bills showing your extra costs.

Only work-related costs count, such as the extra gas and electricity for your work area or business calls. Costs you would pay anyway, like rent or broadband used for both personal and work purposes, do not qualify.

Relief is given at your highest rate of income tax, so you get back a share of the £6 a week rather than the full amount.

If you only had to work from home for part of a year, the claim is based on the weeks you qualified. Scottish taxpayers get relief at their own Scottish rate.

You can claim up to four years after the end of the tax year concerned. That means the deadline for 2022/23 is 5 April 2027, and each later year follows a year after. The years of the pandemic easement, 2020/21 and 2021/22, when almost anyone told to work from home could claim, are now out of time.

If you do not file a Self Assessment tax return, use HMRC's online service for claiming tax relief on job expenses, found on gov.uk. You will need a Government Gateway login and your evidence of having to work from home. HMRC usually adjusts your tax code for a current-year claim, or sends a refund for earlier years. If you file Self Assessment, claim the expense on your return for the relevant year instead.

Be cautious of companies that offer to make the claim for a percentage of your refund. The online claim is free and straightforward to do yourself.

Your employer can still pay you up to £6 a week (£26 a month for monthly paid employees) towards the extra costs of working from home without it being taxed or attracting National Insurance, and without you having to provide evidence. They can pay more if you can show your extra costs are higher. This is voluntary, so if you are required to work from home, it is worth asking your employer whether they offer it. You can check how any change affects your pay with the take-home pay calculator.

Self-employed people can still claim the costs of working from home. You can either work out the business share of your actual household costs, or use HMRC's simplified flat rates based on the hours you work at home each month: £10 a month for 25 to 50 hours, £18 for 51 to 100 hours and £26 for 101 hours or more. See our self-employed tax guide for more on expenses.

Whatever you get back, a refund is a good chance to boost your savings. Put it towards an emergency fund or goal, and see what it could grow to with the savings goal calculator. For ways to cut the costs of working at home, read how to save money working from home.