Can I claim tax relief for working from home?

What working from home tax relief was

This was a tax relief for employees who had to work from home. It reduced the Income Tax you paid to cover extra household costs caused by your job.

From the 2026/27 tax year (6 April 2026 to 5 April 2027), you cannot claim it. But you can still make a claim for the 4 tax years before that. So there may still be money to get back for 2022/23 to 2025/26 if you qualified at the time.

Who could claim

You could only claim if your job required you to work from home. For example:

• you lived far away from your employer's office
• your employer did not have an office

You could not claim if you chose to work from home. This applied even if your contract let you work at home some of the time, or the office was sometimes full or closed.

What costs counted

Only extra costs that were for work counted, such as:

• business phone calls
• gas and electricity for the area you worked in

Things you also use privately did not count. That includes rent and broadband.

How much you could get back

You could choose one of two options:

1. A flat £6 a week, with no need to work out your exact costs.
2. Your exact extra costs, backed up by bills and receipts.

The relief is worked out at your tax rate. It is not the full £6.

These figures assume you had to work from home every week of the year. If you only had to for part of the year, you get less.

Evidence you need

For the 2022/23 tax year onwards, you must send evidence that you had to work from home. This applies even if you claim the flat £6 a week. If you claim your exact costs, keep receipts and bills too.

How to claim

• Not in Self Assessment: use HMRC's online service. It checks whether you qualify and lets you start your claim.
• In Self Assessment: you cannot use the online service. Claim in your tax return instead.

You may need to sign in with your HMRC online services details (Government Gateway or GOV.UK One Login).

Things to know

• Same across the UK. The rules apply in England, Scotland, Wales and Northern Ireland. If you pay Scottish Income Tax, your relief is worked out at your Scottish rate.
• Check the 4-year limit. Each year, the oldest year you can claim for drops off. If you think you qualified in 2022/23, do not wait.
• Hybrid working usually does not count. If you could go into the office but chose not to, you were not eligible.

Related guides

• How do I claim a tax refund?
• Can I claim tax relief on professional subscriptions?
• What is Mileage Allowance Relief?
• Can I claim a uniform tax rebate?

Where this comes from

• Claim tax relief for your job expenses: working from home (GOV.UK)
• Scottish Income Tax (GOV.UK)