Working From Home Tax Relief: Who Can Still Claim in 2025/26

During the pandemic, millions of people claimed tax relief for working from home, often without realising the rules were temporarily relaxed. Those relaxed rules have ended, and a lot of people are now unsure whether they can still claim at all. The short answer is yes, some employees can still claim, but the eligibility is stricter than it was.

This guide explains who qualifies in 2025/26, how much the relief is worth, and how to claim it correctly so you do not fall foul of HMRC’s tighter checks.

What is working from home tax relief?

If your job requires you to work from home, you incur extra household costs, things like heating, electricity and business phone calls. HMRC lets you claim tax relief on a portion of those additional costs. As with other employment expenses, you are not getting the bills paid. You are getting back the tax on an allowance.

Who can claim in 2025/26?

This is the part that trips people up. The temporary pandemic rule, which let almost anyone who worked from home claim, has gone. Under the normal rules that now apply, you can generally claim only if you have to work from home, not simply because you choose to.

You can usually claim if:

• Your employer does not have an office or workplace for you to use, or
• Your job genuinely requires you to live far from the office, or your role requires you to work from home as a condition of the job.

You generally cannot claim if:

• You choose to work from home when an office is available to you, or
• Your employer has an office but you prefer the convenience of home, or
• You work from home under a flexible or hybrid arrangement that is optional rather than required.

Hybrid working is the grey area. If your contract or your employer’s setup means you must do part of your work at home because there is no alternative, you may qualify. If it is a personal choice, you generally will not. If you are unsure which side of the line you fall, it is worth getting it assessed rather than guessing.

How much is working from home tax relief worth?

HMRC lets you claim a flat rate of £6 a week without having to provide evidence of your exact extra costs. You then receive tax relief on that amount at your tax rate:

• Basic rate taxpayer: 20 percent of £6 a week, which works out at about £1.20 a week, or roughly £62 a year.
• Higher rate taxpayer: 40 percent of £6 a week, which is about £2.40 a week, or roughly £125 a year.

If your additional costs are higher than £6 a week, you can claim the actual amount instead, but then you need evidence such as bills showing the increase attributable to your work. For most people the flat rate is far simpler.

Can I backdate a working from home claim?

Yes, the usual four year backdating window applies, so you can claim for the current tax year plus the previous four where you were eligible in each year. Bear in mind the eligibility test applies to each year separately. If you qualified under the relaxed pandemic rules in an earlier year but no longer qualify now, an earlier year may still be claimable even if the current year is not. This is exactly the kind of detail that is easy to get wrong on a self-assessment of your own claim.

How to claim working from home tax relief

You can claim directly through HMRC’s online service or on form P87. You will need your Government Gateway login and details of your employment and why home working is required.

Because HMRC has tightened its checks on employment expense claims generally, it is more important than ever that a working from home claim is genuine and that you can explain why home working is a requirement of your job. If you would rather not navigate the eligibility rules yourself, TaxPro can assess whether you qualify, claim the right years, and combine it with any other relief you are due, such as professional fees or mileage. We work on a no win, no fee basis, so a percentage fee only applies if a refund is secured.

Frequently asked questions

I worked from home during lockdown. Can I still claim for those years?

Possibly. The relaxed rules applied to specific pandemic tax years, and those years may still be within the backdating window. Whether you can claim depends on the year and your circumstances.

My employer gives me an allowance for home working. Can I still claim?

If your employer already reimburses your extra costs tax free, there is usually nothing further to claim. You can only claim relief on costs you bear yourself.

Is hybrid working enough to qualify?

Not automatically. The test is whether you have to work from home, not whether you sometimes do. Optional hybrid working generally does not qualify.

Do I need to keep my utility bills?

Not for the £6 a week flat rate. You only need evidence if you claim the actual higher cost.

Not sure if you qualify? Find out

The rules are stricter than they were, but plenty of employees still qualify and do not realise it, sometimes for past years too.

Start your claim with TaxPro and we will check your eligibility for every year and claim everything you are owed, on a no win, no fee basis.

TaxPro works on a no win, no fee basis. If we secure your refund, our fee for PAYE claims is 37.5% plus VAT (minimum £50 plus VAT). If there is no refund, there is nothing to pay.