Working from Home Tax Relief UK 2026 — How to Claim and How Much You Get
Guide to claiming tax relief for working from home in the UK. Who can claim, how much you get, how to apply to HMRC, and what expenses you can deduct.
·6 min read
If your employer requires you to work from home, you can claim tax relief on the additional costs — even with the flat-rate method that needs no receipts.
Who Can Claim?
Employed (PAYE)
Situation
Can you claim?
Employer requires you to work from home (in your contract)
Yes
No office space available for you
Yes
Nature of your job requires home working
Yes
You choose to work from home (employer allows it as a perk)
No
You work from home to avoid commuting
No
Hybrid working — employer requires some days at home
Yes — for the days you are required to be at home
The key test: Your employer must require it, not just permit it. HMRC checks whether reasonable facilities in an employer’s premises are available for you.
Self-Employed
Situation
Can you claim?
You work from home and are self-employed
Yes — through Self Assessment
You use a room for business (even part-time)
Yes
You have a separate home office
Yes
Self-employed people have more flexible rules — see the section below.
How Much Can You Claim? — Employed
Option 1: Flat Rate (No Receipts Needed)
Detail
Amount
Flat rate
£6 per week (£312 per year)
Tax saving (basic rate — 20%)
£62.40 per year
Tax saving (higher rate — 40%)
£124.80 per year
Tax saving (additional rate — 45%)
£140.40 per year
Receipts needed?
No
Evidence needed?
You must genuinely be required to work from home
This is the simplest option and suits most people. You do not need to prove your extra costs — HMRC accepts £6/week as a reasonable allowance.
Option 2: Actual Costs
If your actual additional costs are higher than £6/week, you can claim the exact amount — but you need evidence.
Claimable cost
Example
Heating (extra)
Proportion of gas/electricity for the room you use
Electricity (extra)
Cost of running equipment, lighting
Metered water (extra)
If applicable
Business phone calls
Calls made for work (not line rental)
Internet (proportion)
The business-use portion of your broadband
NOT claimable
Reason
Mortgage or rent
Personal housing cost — not an additional expense of working from home
Council tax
Personal cost
Food and drink
Personal cost
Commuting costs saved
Not a cost you’ve incurred
Furniture (desk, chair)
May be claimable separately — see below
Calculating Actual Costs
Step
Method
1
Identify the room(s) used for work
2
Calculate the proportion of the house (e.g. 1 room of 5 rooms = 20%)
3
Apply that proportion to your gas/electricity/water bills for the period you worked from home
4
Deduct any amount already covered by your employer
Caution: If you designate a room exclusively for work, this could have Capital Gains Tax implications when you sell the property. Using a room for mixed purposes (work and personal) avoids this issue.
How to Claim — Step by Step
Online (Quickest)
Step
Action
1
Go to gov.uk/tax-relief-for-employees/working-at-home
2
Sign in with Government Gateway
3
Confirm you are required to work from home by your employer
4
Choose flat rate or actual costs
5
HMRC adjusts your tax code — you pay less tax automatically
6
Takes effect within a few weeks
Through Self Assessment
If you file a Self Assessment tax return, add the claim on the Employment pages (box for expenses). Include the working from home allowance or actual costs as appropriate.
By Phone or Post
Method
Details
Phone
0300 200 3300
Post
Form P87 for amounts under £2,500 — download from gov.uk
Claiming for Previous Years
You can claim up to 4 years back. If you were required to work from home in 2022/23, 2023/24, or 2024/25 and didn’t claim, you can still do so now.
Tax year
Deadline to claim
2022/23
5 April 2027
2023/24
5 April 2028
2024/25
5 April 2029
2025/26
5 April 2030
Equipment and Furniture
If Your Employer Provides Equipment
Situation
Tax implication
Employer provides laptop, monitor, chair
No tax on you — provided it is mainly for work use
Employer reimburses you for equipment
Check — may be tax-free if it’s a business expense
You buy equipment yourself
May be able to claim tax relief (see below)
If You Buy Equipment Yourself
Item
Claimable?
Desk, chair, monitor (used substantially for work)
Yes — claim the full cost or capital allowances
Stationery, printer cartridges
Yes
Computer (if required and substantially for work)
Potentially — but HMRC may argue it’s for personal use too
Phone or broadband upgrade
Only the additional cost attributable to work
Claims for equipment go on form P87 (if under £2,500 total expenses) or your Self Assessment return.
Self-Employed — Working from Home
Self-employed people have two options:
Option A: Simplified Expenses (Flat Rate)
Hours worked at home per month
Flat rate deduction
25–50 hours
£10/month
51–100 hours
£18/month
101+ hours
£26/month (£312/year)
No receipts needed. Claim on your Self Assessment tax return.
Option B: Actual Costs (Proportion Method)
Step
Action
1
Calculate total household costs (gas, electricity, water, broadband, council tax, insurance, rent/mortgage interest)
2
Determine the proportion used for business (by room or time)
3
Claim that proportion on your Self Assessment
Example
Calculation
Total household running costs
£12,000/year
Business room = 1 of 5 rooms = 20%
£2,400
Used for business 50% of the time
£1,200 claimable
For most self-employed people working from home full-time, the actual proportion method gives a higher deduction than simplified expenses. But it requires more record-keeping.