Working from home tax relief: ended from April 2026 (how to claim past years)
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Quick answer: Employees cannot claim working-from-home tax relief for the 2026/27 tax year. You can still claim for the 4 previous tax years, but only if you had to work from home — not by choice — and you must send HMRC evidence of that. Employers can still pay you up to £6 a week tax-free.
HMRC's working-from-home relief for employees has ended from the tax year starting 6 April 2026. Backdated claims for the previous four tax years remain possible where your employer required you to work at home, and HMRC asks for evidence. Employer reimbursement and the self-employed rules are separate and continue. This guide explains what is left and how to claim it.
Before you start: Skip this if you are self-employed — use the simplified expenses section below or your accountant's advice.
Can I claim working-from-home tax relief for 2026/27?
No. GOV.UK says that from the tax year 6 April 2026 to 5 April 2027 you will not be able to claim tax relief for working from home. This applies to employees whose employer does not reimburse their extra household costs.
If your employer pays you an allowance for home-working costs, that is a separate employer route and still works (see below).
Can I still claim for past years?
Yes, for the 4 previous tax years — but only if you had to work from home. HMRC gives examples such as your job requiring you to live far from your office, or your employer not having an office.
You cannot claim if you chose to work from home. That includes when your employment contract lets you work from home some or all of the time, or your employer has an office you sometimes cannot use because it is full.
For past years you could claim either £6 a week or the exact extra costs of your work area (such as gas and electricity and business phone calls). You cannot claim for costs used privately as well as for work, such as rent or broadband.
How much is a backdated claim worth?
Relief is given at your tax rate. On £6 a week, a basic-rate (20%) taxpayer gets £1.20 a week, and a higher-rate (40%) taxpayer £2.40 a week.
Scroll across to compare all columns.
| Tax rate | Relief per week | Relief for a full 52-week year |
|---|---|---|
| Basic rate (20%) | £1.20 | £62.40 |
| Higher rate (40%) | £2.40 | £124.80 |
How do I claim for past years?
Use HMRC's online service at gov.uk/tax-relief-for-employees/working-at-home, or claim through your Self Assessment return if you complete one.
When you claim £6 a week for 2022/23 or later, or the exact amount you spent, you must send evidence that you had to work from home. Exact-cost claims also need copies of receipts or bills. HMRC then adjusts your tax code or sends a refund.
Be wary of firms offering to claim for you: you can apply free, and refund companies can keep a large share of what HMRC pays.
Can my employer still pay me for working from home?
Yes. Employers can reimburse additional household expenses, such as extra gas and electricity, up to £6 a week (£26 a month for monthly-paid staff) without tax or reporting. Above that, the employer must be able to show the payment is no more than your actual additional costs.
Equipment your employer provides for work, such as a laptop, is not taxed where private use is insignificant.
What if I am self-employed?
Self-employed people are not affected by the employee change. You can claim the business proportion of home running costs, or use HMRC's simplified flat rates if you work at home 25 hours or more a month: £10 a month for 25–50 hours, £18 for 51–100 hours and £26 for 101 hours or more. Telephone and internet are claimed separately at their business proportion.
Limited company directors follow employee rules for their employment income. Do not mix personal and company claims.
Common questions
Has working-from-home tax relief been scrapped?
For employees, yes from 2026/27: GOV.UK says you cannot claim it for the tax year 6 April 2026 to 5 April 2027. You can still claim for the 4 previous tax years if you had to work from home.
Can I claim if I work from home some days by choice?
No. HMRC does not give relief when you choose to work from home, including where your contract simply allows home working or the office is sometimes full.
Do I need evidence?
Yes. For claims of £6 a week for 2022/23 onwards, or for the exact amount spent, you must send evidence that you had to work from home. Exact-cost claims also need receipts or bills.
Can my employer still pay me £6 a week?
Yes. Employers can reimburse additional household costs of up to £6 a week (£26 a month) tax-free, and more if they can show the payment matches your actual extra costs.