If you work from home, you may be able to claim tax relief for some of the extra household costs you pay because of your job.

However, the rules are now much stricter than they were during the COVID-19 period. You cannot usually claim just because you prefer working from home or because your employer allows hybrid working.

You must have to work from home because of your job.

Quick answer

You may be able to claim working from home tax relief if your job requires you to work from home, or your employer does not have an office available for you.

You cannot claim if working from home is optional, even if your contract allows home working for some or all of the week.

From 6 April 2026, employees will no longer be able to claim working from home tax relief, but claims can still be made for earlier tax years where you qualify.

Who can claim working from home tax relief?

You may be eligible if you have to work from home because:

• your job requires you to live far away from your employer’s office
• your employer does not have an office
• you are required to work from home and cannot choose to work from an office instead

The key point is that home working must be necessary for the job, not simply convenient.

Who cannot claim?

You usually cannot claim working from home tax relief if:

• you choose to work from home
• your employer has an office available
• your contract lets you work from home some or all of the time
• your office is sometimes full but generally available
• you work from home to reduce commuting time or costs

This catches many hybrid workers. Even if you work from home regularly, that does not automatically mean you qualify.

What costs can you claim for?

If you qualify, you can claim tax relief for extra household costs linked to working from home.

This may include:

• gas and electricity for your work area
• business phone calls
• additional metered water costs, where relevant

You cannot claim for normal household costs that would stay the same whether you worked from home or not, such as:

• rent
• mortgage payments
• council tax
• broadband access used for both personal and work use

How much can you claim?

You can claim tax relief on either:

• £6 per week
• the exact additional amount you have spent

Most employees use the £6 per week flat-rate claim because it is simpler.

You do not receive £6 per week in cash. You receive tax relief based on your income tax rate.

For example:

• basic rate taxpayer at 20%: £1.20 per week
• higher rate taxpayer at 40%: £2.40 per week
• additional rate taxpayer at 45%: £2.70 per week

Over a full year, a basic rate taxpayer claiming £6 per week would save around £62.40 in tax.

Can you claim more than £6 per week?

Yes, but you must be able to prove the actual extra cost.

If you claim the exact amount, you should keep evidence such as:

• utility bills
• itemised phone bills
• calculations showing the work-related proportion
• receipts or records supporting the claim

HMRC may ask for evidence, so do not claim higher actual costs without proper records.

How do you claim?

How you claim depends on whether you complete a Self Assessment tax return.

If you complete Self Assessment, you should claim through your tax return.

If you do not complete Self Assessment, you may be able to claim through HMRC’s online service or by using form P87.

You must have paid tax in the year you are claiming for. The tax relief cannot be more than the tax you paid in that year.

Can you claim for previous years?

You can usually claim for the current tax year and the previous 4 tax years, provided you qualified in those years.

This is useful if you were required to work from home in earlier years but never made a claim.

However, the rules changed after the COVID period, so do not assume you qualify for every year just because you worked from home.

Common mistakes to avoid

The most common mistakes are:

• claiming when home working is optional
• assuming hybrid working automatically qualifies
• expecting to receive the full £6 per week as cash
• claiming higher actual costs without evidence
• claiming through HMRC when you should claim through Self Assessment
• forgetting to update HMRC if your circumstances change

The claim is small, but it still needs to be accurate.

Is working from home tax relief worth claiming?

If you qualify, it can still be worth claiming, especially if you are claiming for more than one tax year.

The amount is not huge, but it is a legitimate relief where the conditions are met.

For a basic rate taxpayer, the standard £6 per week claim is worth around £62.40 per full tax year. For higher rate taxpayers, it is worth more.

The bigger issue is eligibility. Many employees who could claim during the COVID period may no longer qualify under the current rules.

Final thoughts

Working from home tax relief is still available for qualifying employees, but the rules are much tighter than they were during the pandemic.

If you are required to work from home and meet HMRC’s conditions, you may be able to claim tax relief on £6 per week or your actual additional costs.

However, from 6 April 2026, employees will no longer be able to claim this relief for working from home, although claims for previous eligible years may still be possible.

If you are unsure whether you qualify, Merranti Accounting can review your circumstances and help you make the correct claim.

Need help with a tax relief claim?

If you are unsure whether you can claim working from home tax relief, speak to Merranti Accounting before submitting a claim. We can help you check eligibility, avoid common mistakes and include the claim correctly on your tax return.