From 6 April 2026, employees can no longer claim tax relief for working from home. If you had to work from home in earlier years and did not claim, you can still claim for up to four previous tax years (2022/23 to 2025/26).
Who can claim for past years
For past tax years, you can claim only if you had to work from home, for example because your employer did not have an office near you or your job required you to live too far away. You cannot claim if you chose to work from home, including if your contract simply lets you. You must also have had extra household costs, such as heating or electricity for your work area.
- You had to work from home (2025/26 and earlier)
- You had extra household costs as a result
- Not if you worked from home by choice
How much you can claim
For 2025/26 and earlier, you can claim tax relief on £6 a week without receipts, or on the exact extra costs with evidence. The relief is worth your tax rate on that amount: £62.40 a year for a basic rate taxpayer and £124.80 for a higher rate taxpayer. From 2026/27, your employer can still pay you up to £6 a week tax-free towards these costs.
If you are self-employed, you can still claim business use of home, either a share of actual costs or simplified flat rates of £10, £18 or £26 a month depending on how many hours you work at home.
How do I claim?
Use HMRC's online service on gov.uk for past years, with evidence that you had to work from home. If you complete a Self Assessment return, claim through that instead.
Can I claim for 2026/27?
No, not as an employee. Relief for employees ended from 6 April 2026. Your employer can pay you up to £6 a week tax-free instead, and self-employed people can still claim business use of home.
- tax relief
- working from home
- WFH
- expenses
- UK