Working from home tax relief: what's changed in 2026
From 6 April 2026, employees can't claim tax relief from HMRC for the extra household costs of working from home. If you had to work from home in earlier years, you can still backdate a claim.
Backdated claim estimate
What changed on 6 April 2026
- Employees can no longer claim the £6-a-week flat rate (or actual costs) from HMRC for working from home, even if their employer requires it.
- Employers can still pay you up to £6 a week tax-free for homeworking costs, without receipts. It's worth asking HR.
- Travel from home to a temporary workplace can still qualify for relief. It's a different rule.
Backdated claims: who qualifies
You can claim for up to 4 previous tax years if you had to work from home: for example, your job required you to live far from the office, or your employer had no office. You can't claim if you chose to work from home, including under a hybrid policy or because the office was full. For 2022/23 onwards you'll need evidence that you were required to work from home.
Deadline: claims for 2022/23 must be made by 5 April 2027. Claim through GOV.UK or your Self Assessment return.
Self-employed? Nothing has changed
Sole traders can still claim use-of-home costs, using either a proportion of actual bills or HMRC's simplified flat rate: £10 a month for 25–50 hours, £18 for 51–100 hours and £26 for 101+ hours of business use a month.
Sources: GOV.UK: working from home, removal of homeworking tax relief, simplified expenses.
Free calculator: Self-employed tax calculator 2026/27
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Get it for £15 →FAQs
Can I still claim working from home tax relief in 2026?
Not for 2026/27 onwards if you're an employee. The relief was removed from 6 April 2026. You can still claim for 2022/23 to 2025/26 if you were required to work from home.
How much was the WFH tax relief worth?
The flat rate was £6 a week, which saved a basic-rate taxpayer about £62 a year (20% of £312) and a higher-rate taxpayer about £125.
Can my employer still pay me for working from home?
Yes. Employers can still pay up to £6 a week tax-free and NI-free for additional homeworking costs.
Related calculators & guides
Claim a tax refund (free) · Personal tax account guide · Marriage Allowance · Do I need a tax return? · Self-employed tax · Mileage allowance 45p · Vinted & eBay HMRC check · Sole trader expenses guide
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