Working from home tax relief

In short

• £6 a week flat rate, or actual extra costs with evidence, for tax years up to 2025 to 2026. The relief has been removed from 6 April 2026.
• Since April 2022 you must be required to work from home by your employer, not choose to.
• The 2020 to 2022 pandemic years could be claimed for the whole year even for one day at home, and have now closed.
• Relief is tax on the £6: £62 a year at 20%.

Who could claim

Your contract or your employer required you to work from home, and there were no suitable facilities at the employer's premises. Hybrid working by choice does not qualify.

The pandemic years

For 2020 to 2021 and 2021 to 2022 HMRC allowed a full year's claim if you had to work from home for any period. The deadline for 2021 to 2022 was 5 April 2026, so both pandemic years have now closed.

What you can claim

• The £6 a week flat rate, no receipts, but you need evidence your employer required you to work from home
• Or the actual extra cost of heating, electricity, water and business calls, apportioned, with bills
• Not rent, mortgage or broadband you already had. Furniture and equipment are a separate claim, only where used for work with no significant private use

Worked example

A community team leader whose contract is home-based: £312 a year of relief, £62 tax back at 20%, £125 at 40%. Over the 4 open years, about £250 at 20% or £500 at 40%.

Questions

My employer pays me £6 a week already.

Then there is nothing further to claim.

I am self-employed.

Different rules: simplified expenses by hours worked at home go on your tax return.

Check my rebate