How much is the UK working from home tax relief in 2026?

HMRC allows employees who work from home to claim tax relief on additional household expenses. The flat-rate method gives you £6 per week (£312 per year) without needing receipts. As a basic-rate (20%) taxpayer, this saves you £62.40/year in tax. As a higher-rate (40%) taxpayer, the saving is £124.80/year. Alternatively, you can claim actual additional costs — gas, electricity, internet — by calculating the proportionate increase due to working from home. Most employees use the flat-rate method as it requires no calculations or evidence.

Do I need to be required to work from home to claim the relief?

The rules changed significantly from April 6, 2022 onwards. Before that date (during and immediately after Covid), HMRC allowed all employees working from home — even voluntarily — to claim the full year flat rate. From April 6, 2022, you must be working from home because your employer requires it (not by personal choice) to qualify for the relief. If you choose to work from home voluntarily while your employer provides a suitable office, you do not qualify. If your employer does not have an office you can attend, or requires you to work from home as a condition of employment, you qualify.

How do I claim working from home tax relief?

Most employees claim via HMRC online: go to gov.uk/tax-relief-for-employees, log in with your Government Gateway account, and complete the working from home relief claim. HMRC adjusts your tax code to give you the relief over the remainder of the tax year or via a repayment. Alternatively, if you file a Self Assessment return, include the claim on your return in the employment expenses section. The quickest route is the HMRC online tool. For prior tax years (up to 4 years back), you can also submit a claim online or by writing to HMRC. Each year you work from home under qualifying conditions requires a separate claim.

Can I claim more than £6/week if my actual costs are higher?

Yes — instead of the flat rate, you can claim the actual additional costs you incur from working at home. Qualifying costs include: the extra gas and electricity used heating and lighting the workspace; the proportionate cost of internet access (if not also used for personal use entirely). You must calculate the business proportion — for example, if you work from home 3 days out of 5 and use one room out of 5 rooms, the proportion is 3/5 × 1/5 = 12% of the relevant utility cost. You cannot claim mortgage interest, council tax, or general home insurance. The actual cost method requires evidence (bills, calculations) and is rarely worth the effort unless you heat a dedicated home office extensively.

Working From Home Tax Relief UK 2026 — How to Claim HMRC Flat Rate or Actual Costs

UK employees who are required to work from home by their employer can claim tax relief on additional household costs. The simplest approach is the HMRC flat rate of £6 per week (£312 per year) — no receipts required. For a higher-rate (40%) taxpayer, this saves £124.80/year in income tax. For those with higher actual costs, a proportionate claim on real utility expenses is also available. Since April 2022, the relief requires a genuine work requirement to be at home — not voluntary home working.

Quick answer: UK WFH tax relief 2026: £6/week flat rate (£312/year) if employer requires you to work from home. Tax saving: £62.40/year (20% taxpayer) or £124.80/year (40% taxpayer). Claim online via HMRC working from home tool or on Self Assessment. Voluntary WFH by choice = no entitlement. Can claim up to 4 prior tax years. Actual costs method available but rarely worth calculating unless costs are high.

What You Can Claim

HMRC allows claims for the additional household costs of working from home — not your normal fixed costs. The key distinction is “additional” — costs you incur above your normal household bills because you are working from home:

Expense	Claimable?	Notes
Gas and electricity (extra heating/lighting)	Yes	Proportionate additional amount only
Internet (additional usage cost)	Yes	Only the proportion attributable to work
Business phone calls	Yes	Actual cost of work calls
Mortgage interest	No	Not an additional cost
Council tax	No	Not an additional cost
General home insurance	No	Not an additional cost
Broadband if only because of work	Partially	If you would not have broadband otherwise
Dedicated office furniture	Via employer scheme	HMRC may allow employer to reimburse tax-free

The £6/Week Flat Rate Method

For most employees, the flat rate is simpler and often produces comparable or better results than calculating actual costs:

Period	Flat Rate
Per week	£6.00
Per year (52 weeks)	£312.00
Tax saving — basic rate (20%)	£62.40/year
Tax saving — higher rate (40%)	£124.80/year
Tax saving — Scottish higher rate (42%)	£131.04/year

No receipts or evidence required for the flat-rate method. HMRC accepts this without documentation.

Qualifying Conditions from April 2022

Since April 6, 2022 (after the Covid-era temporary rules ended), you must meet these conditions to qualify:

Your employer requires you to work from home (not optional/voluntary)
You use part of your home for work (a dedicated area or room used primarily for work during work hours)
You incur genuine additional costs because of working from home

You do NOT qualify if:

You choose to work from home while your employer provides an accessible office
You work from home occasionally or on an ad-hoc basis (generally — must be a regular requirement)
You are self-employed (different rules apply — claim via Self Assessment as a business expense)

You DO qualify if:

Your employer has no office or has offices in a different location
Your employment contract requires home working
You work from home by agreement with your employer as the primary work location

How to Claim: Step by Step

Option 1: HMRC Online Claim Tool (Employees)

Go to gov.uk/tax-relief-for-employees
Select “Working at home” under the employment expenses section
Log in with your Government Gateway user ID and password
Enter the number of weeks you worked from home in the relevant tax year
HMRC adjusts your PAYE tax code to give you the relief — you receive it through your payslip

Most convenient. HMRC typically processes claims within 4-6 weeks and adjusts your tax code from the next payroll run.

Option 2: Self Assessment Return

If you file a Self Assessment tax return, enter the working from home expenses in the Employment section under “Other expenses.” For the flat rate: enter £312 for a full year (or pro-rate for partial year).

Claiming for Prior Tax Years

You can claim relief for up to 4 previous tax years:

Tax Year	Deadline to Claim
2021-22	April 5, 2026
2022-23	April 5, 2027
2023-24	April 5, 2028
2024-25	April 5, 2029

For 2020-21 and 2021-22, HMRC allowed the full year flat rate even for voluntary home workers (Covid rules). If you worked from home during Covid and have not yet claimed for 2020-21 or 2021-22, act promptly — the 2021-22 deadline is April 5, 2026.

Actual Costs Method: When It Is Worth It

If your actual additional costs exceed £312/year, the actual method produces a larger deduction. The calculation:

Estimate the proportion of your home used for work (rooms and time)
Apply that proportion to relevant utility bills
Calculate the additional amount attributable to work

Worked example:

Home has 6 rooms. One room is used as a home office 5 days/week.
Work proportion: 1/6 rooms × 5/7 days = approximately 12%
Annual gas and electricity bill: £2,400
Additional cost attributable to work: £2,400 × 12% × (estimated 30% additional usage) = £86.40
Annual phone calls for work: £120
Total actual claim: £206.40 — less than the flat rate of £312!

In most cases, the flat rate produces a higher deduction. The actual cost method is only worthwhile if you heat a dedicated office space extensively or have very high work-related phone costs.

Self-Employed: Different Rules Apply

Self-employed sole traders and partners claim home office costs differently — either via the flat-rate simplified expenses (£10-26/month depending on hours worked from home) or as an actual cost proportionate calculation on their Self Assessment return. This is claimed as a business expense reducing profit, not as an employment expense.

Hours worked from home per month	Simplified expense flat rate
25 – 50 hours	£10/month
51 – 100 hours	£18/month
101+ hours	£26/month

Employer Reimbursement vs Personal Claim

If your employer already pays you a home working allowance of up to £6/week, you cannot also claim the HMRC relief for that period — you would be double-claiming. If your employer pays less than £6/week, you can top up your claim to the £6 flat rate via HMRC.

If your employer buys you equipment (monitor, keyboard, desk chair) for home working, this is generally a tax-free benefit — no claim needed by you.

HMRC Mileage Rates 2026 — vehicle expenses for work travel
UK Self Assessment Guide — filing your annual Self Assessment return
UK Self-Employed Tax Guide — self-employment income and expenses
UK Taxes Hub — all UK tax guides for 2026

The HMRC online claim tool takes around 5 minutes to complete and can result in a tax code adjustment worth £62-£125 per year depending on your tax rate — well worth the effort if you are required to work from home by your employer.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

The content on Wealthvieu is for informational purposes only and should not be considered financial, tax, or investment advice. Consult a qualified professional before making financial decisions. Full disclaimer · Editorial policy