Working from home costs: how to claim tax back in the UK

Working from home costs are the extra expenses you have because you work at home rather than at your employer's premises. HMRC distinguishes between costs you would pay anyway (rent or mortgage, a broadband package you use personally) and extra costs that arise only because you work at home. Only the extra element counts.

Employee tax relief for working from home was abolished from 6 April 2026, so there is nothing to claim from HMRC for 2026/27 onwards. You can still claim for 2022/23 to 2025/26 if you had to work from home in those years (because your employer required it, not because you chose to). The flat rate was relief on £6 a week without receipts: £62.40 a year for a basic-rate taxpayer and £124.80 for a higher-rate taxpayer. You could claim more with evidence of higher extra costs. The deadline for 2022/23 is 5 April 2027.

Your employer can still pay you up to £6 a week (£26 a month) towards extra home working costs without tax or National Insurance, and more if you can show higher costs. It is worth asking whether they offer it. See our guide to what you can still claim after the change.

Self-employed people claim home working costs on their Self Assessment return, and this has not changed. You can 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), or claim the business proportion of your actual household costs. The actual-costs method can give a bigger deduction if you have a dedicated workspace and high bills, but needs records. Because the costs reduce your business profit, they cut both income tax and Class 4 National Insurance.

Beyond running costs, you may be able to claim for equipment bought for work. Employees can claim tax relief on equipment they need to do their job and have bought themselves without reimbursement, such as a laptop or office chair, but only if it is used for work and not significantly for personal use; many employers provide or reimburse equipment instead, which is usually simpler. Self-employed people can deduct equipment costs, either as an expense (if they use cash basis accounting) or through capital allowances such as the Annual Investment Allowance.

If you were required to work from home in any year from 2022/23 to 2025/26 and never claimed, do it now, starting with 2022/23 before its 5 April 2027 deadline. Combine it with other allowable job expenses such as professional subscriptions, union fees or uniform cleaning. If you are self-employed, keep records of your hours at home and your bills so you can pick the better method each year.

When a refund arrives, give it a job straight away, such as your emergency fund. SYM can help you keep the habit going by telling you how much to put aside each day.

Common questions about claiming working from home costs from HMRC.