No. Employees cannot claim new work from home tax relief from HMRC for costs from 6 April 2026.
If you worked from home in previous years, you may still be able to make a backdated claim. If your employer reimburses you, that payment can still be tax-free. And if you’re self-employed, your rules haven’t changed at all.
The rules for tax relief for working from home changed on 6 April 2026. Employees can no longer claim tax relief from HMRC for new unreimbursed household costs. However, eligible employees may still be able to make backdated claims for previous tax years.
Employers can still reimburse qualifying homeworking costs. Self-employed people can also continue to claim eligible business expenses under separate rules. HMRC confirms that the employee deduction ended from 6 April 2026. It also confirms that claims can still be made for the four previous tax years.
Can You Still Claim Work From Home Tax Relief?
It comes down to 3 things: who you are, when the costs happened, and why you worked from home.
There are now three different situations:
Employees claiming for the current tax year 2026/27
Employees cannot claim new work from home tax relief from HMRC for household costs incurred from 6 April 2026. For years, people claimed the £6 per week flat rate for extra heating, electricity and internet. That option is now gone for new costs.
If your extra costs started on or after 6 April 2026, HMRC will not give you relief for them.
Employees claiming for earlier tax years
Eligible employees may still make backdated claims.
HMRC allows you to go back 4 tax years. Right now in 2026/27, you can still claim for:
- 2025/26
- 2024/25
- 2023/24
- 2022/23
To qualify, your employer must have required you to work from home. Choosing to work from home for convenience doesn’t count. And you must have paid the costs yourself and not been fully reimbursed. Lots of people missed this during Covid.
Self-employed people working from home
Self-employed people have separate rules.
The 6 April 2026 change does not affect you. You may claim simplified expenses or calculate an allowable proportion of your actual costs. This is done through your Self Assessment return as usual.
This section helps you work out which part applies to you before you read on.
What Changed on 6 April 2026?
Before 6 April 2026, some employees could claim tax relief on additional household costs when their job required them to work from home. That employee deduction is no longer available for costs incurred from 6 April 2026. The change applies when the employee pays the costs and the employer does not reimburse them.
Let’s break it down:
1. The previous employee deduction has ended
The £6 per week flat rate claim to HMRC is finished for new costs. You can’t log in and claim it anymore.
2. The change applies to unreimbursed household expenses
We’re talking about the extra cost of gas, electricity, water, and business phone calls. The things that went up because you had to work from home.
3. It does not stop an employer from reimbursing eligible costs
Your employer can still pay you. And that payment can still be tax-free.
4. It does not remove the separate working-from-home expense rules for self-employed people
If you’re a sole trader, nothing changes. You still claim business expenses.
HMRC states that the removal applies to unreimbursed employee household expenses. Qualifying payments made by employers continue under separate rules.
What Was the HMRC Working From Home Allowance?
You’ll still hear people call it the “HMRC working from home allowance”. But it wasn’t really an allowance. It was tax relief.
Here’s how it worked:
The previous flat-rate amount was £6 per week.
Employees did not normally receive £6 in cash from HMRC.
Instead, you got tax relief on that £6. The value of the relief depended on the Income Tax rate you paid. HMRC gives the example that a basic-rate taxpayer claiming relief on £6 would receive £1.20 in tax relief for that week. A higher-rate taxpayer would get £2.40. Eligible employees could instead claim their exact additional costs. But claims for exact costs required supporting evidence like bills and meter readings.
So the “allowance” was just a simple way to calculate relief without digging out receipts. It was never £6 paid straight into your bank.
Who Could Claim Tax Relief for Earlier Years?
For 2022/23 to 2025/26, the old eligibility rules still apply. HMRC was strict. You had to be required to work from home.
Working from home was required.
You may have qualified if:
- The employer did not have an office. You were a home-based employee.
- The job required you to live too far from the employer’s office. You couldn’t reasonably commute.
- You were required to work from home for all or part of the week. This includes Covid lockdown periods where the government told you to.
When working from home was a choice
You would generally not qualify where:
- You chose to work from home to avoid commuting.
- Your contract allowed optional homeworking.
- The employer had an office available and you just preferred home.
- You worked from home for personal convenience.
HMRC distinguishes between employees who had to work from home and employees who chose to do so.
Do not assume that every hybrid worker qualifies. If your office was open and you chose 2 days at home, that period likely doesn’t qualify.
What Working From Home Costs Could Be Claimed?
Only the additional costs counted.
Costs that could qualify
- Additional gas costs – Heating your home during work hours
- Additional electricity costs – Lights, laptop, monitor
- Business telephone calls – Calls made for work
- Other household costs used only for the work – Metered water if it increased
Costs that could not normally be claimed
- Rent
- Mortgage payments
- Broadband already used privately – If you already had it, no extra cost
- Costs that did not increase because of the work
- Expenses reimbursed by the employer
The rule was simple: if you would have paid it anyway, you couldn’t claim it. And you couldn’t claim the same cost twice if your employer already paid you.
Mixed personal and business costs were restricted. You could only claim the extra business part.
HMRC states that employees could claim qualifying work costs such as business calls and additional gas or electricity. General costs used for both personal and business purposes, such as rent or existing broadband access, did not qualify under these rules.
How Much Work From Home Tax Relief Could You Receive?
This is where people get confused. The £6 wasn’t what you got back. It was the expense amount HMRC let you claim relief on.
| Income Tax | Weekly expense amount | Weekly tax relief |
| 20% | £6 | £1.20 |
| 40% | £6 | £2.40 |
| 45% | £6 | £2.70 |
What this means:
If you’re a basic rate taxpayer and claimed for a full year, 52 x £1.20 = £62.40.
Over 4 years that’s £249.60.
Higher rate over 4 years = £499.20.
The figures show the tax relief on the previous £6 weekly amount. They do not mean that HMRC paid the full £6 to the employee. Also, tax rates and calculations may differ depending on your individual circumstances. Scottish rates, for example, are different.
HMRC confirms that the tax relief was calculated using the rate of Income Tax paid by the employee.
Can You Backdate a Working From Home Tax Relief Claim?
Yes. This is the most important part for 2026.
Employee relief is no longer available for the current tax year. But backdated claims are still open.
Current position:
| Tax year | Current position |
| 2022/23 | A claim may still be possible if eligible |
| 2023/24 | A claim may still be possible if eligible |
| 2024/25 | A claim may still be possible if eligible |
| 2025/26 | A claim may still be possible if eligible |
| 2026/27 | Employee relief is no longer available |
Each tax year must meet the eligibility rules that applied during that year. HMRC states that employees cannot claim for 2026/27 but may still claim for the four previous tax years.
Note: Check claim deadlines before submitting. Deadlines can change.
How to Claim Backdated Working From Home Tax Relief
It’s a 4-step process.
1. Check that you were required to work from home
Go back to emails, contracts, or Covid guidance. Did your employer tell you to work from home? Was your office closed?
If yes, make a note of the dates.
2. Identify the relevant tax years
Work out which tax years between 2022/23 and 2025/26 this covers.
Tax years run 6 April to 5 April.
3. Gather supporting information
You may need:
- Employment details and P60s
- The relevant tax years
- Evidence that homeworking was required – HR emails
- Bills or receipts when claiming exact costs instead of £6/week
- Details of any employer reimbursement
For flat-rate claims from 2022/23 onwards, HMRC may ask for evidence you had to work from home.
4. Submit the claim
- Online: Use the HMRC “Claim tax relief for your job expenses” service in your Personal Tax Account. Fastest.
- Self Assessment: If you already file a tax return, claim it in the employment expenses section.
- By post: Form P87.
Supporting evidence may be required. HMRC can ask for it later.
HMRC requires evidence that the employee had to work from home for flat-rate claims covering 2022/23 or later. Evidence of expenditure is also required when claiming exact costs.
Can Your Employer Pay a Work From Home Allowance?
Yes. And this is where a lot of employers can still help staff.
Employer reimbursement is different from an employee claiming tax relief from HMRC.
The rules:
- An employer may reimburse reasonable additional homeworking costs.
- A homeworking arrangement must exist between the employer and employee.
- The employee should work from home regularly under that arrangement.
- The arrangement may include regular hybrid working.
- Informally taking work home does not normally meet the test.
The removal of employee tax relief does not stop an employer from paying a work from home allowance.
HMRC confirms that employer reimbursement may apply where there is an arrangement between the employer and employee and the employee works from home regularly. Regular hybrid working may qualify.
How Much Can an Employer Pay for Working From Home?
HMRC has a guideline that makes this easy for payroll.
- £6 per week
- £26 per month for monthly paid employees
The employer does not normally need to justify the guideline amount. No receipts needed. A higher payment may be possible where the additional costs can be supported with evidence like bills.
The payment should cover reasonable additional household expenses.
Important: The £6 weekly employer payment is not the same as the old employee tax-relief claim. The employer makes the payment directly to the employee. It’s tax-free and NI-free.
HMRC continues to allow employers to pay £6 per week or £26 per month under qualifying homeworking arrangements without requiring evidence of the exact additional expenditure. Higher amounts require suitable support.
If you run payroll, our payroll services team can help set this up.
Work From Home Allowance for Self-Employed People
This is a completely separate system. The 6 April 2026 change does not touch self-employed people.
A sole trader may use:
Simplified working from home expenses
This is the easy option. No receipts.
| Business use of the home | Flat rate |
| 25 to 50 hours per month | £10 per month |
| 51 to 100 hours per month | £18 per month |
| 101 hours or more per month | £26 per month |
Simplified expenses are only available when the person works from home for at least 25 hours during the month.
Also important: the flat rate does not include telephone or internet costs. The allowable business part of those expenses must be calculated separately.
Claiming actual household costs
Some self-employed people prefer to calculate the business proportion of actual costs.
The calculation may consider:
- The number of rooms in your home
- How many rooms are used for work
- How often the rooms are used
- The amount of time spent working from home
- Personal use of the same space
Keep this general. The correct calculation will depend on your individual circumstances. For help, see our small business accounting page.
Employees and Self-Employed People Follow Different Rules
It’s easy to mix these up. Don’t.
| Question | Employee | Self-employed |
| Can current homeworking costs be claimed from HMRC? | No employee deduction from 6 April 2026 | Eligible business expenses may still be claimed |
| Can earlier claims be made? | Possibly, for eligible previous years | Expenses are normally claimed through Self Assessment |
| Can an employer pay the costs? | Yes, where the conditions are met | Not applicableIs |
| Is there a flat rate? | Employer guideline of £6 per week | Monthly simplified expense rates |
| Where is the claim made? | HMRC claim service or Self Assessment for earlier years | Self Assessment |
Company directors should not automatically follow the sole trader rules. The correct treatment depends on whether the cost is paid personally, reimbursed by the company or paid directly by the company. Limited company accounting advice is recommended.
Common Working From Home Tax Mistakes
We see these every year. Avoid them.
1. Treating £6 as a cash payment from HMRC
The old employee claim provided tax relief on £6. It was not usually a £6 weekly payment. You only got 20%, 40% or 45% of it back.
2. Claiming for optional homeworking
Choosing to work at home was not enough for an employee claim. It had to be required.
3. Claiming current employee costs after 6 April 2026
The employee deduction has ended. Don’t waste time submitting a claim for 2026/27.
4. Using employee rules for self-employed work
Self-employed expenses follow separate rules. Don’t use the £6 rate.
5. Claiming costs already paid by an employer
The same expense should not be claimed twice. If your employer paid you £6/week, you can’t claim it.
6. Claiming the whole cost of mixed-use expenses
Personal use must be considered. If your internet is £40/month and 10% is for business, you claim £4, not £40.
Do You Need an Accountant to Claim Working From Home Expenses?
A straightforward backdated employee claim for £6/week can be done online in 10 minutes. You don’t need an accountant for that.
Professional support may be useful where:
- You complete a Self Assessment return anyway
- You work from home as a sole trader and need to choose simplified vs actual
- You operate through a limited company and need to decide who pays
- You need to calculate the business proportion of household costs
- You’re an employer setting up a homeworking policy
An accountant can also help review whether the expense should be claimed personally, reimbursed by an employer or recorded through a business.
Our tax planning services look at the whole picture, not just one claim.
Speak to RMA Accountants
Working from home expenses can be treated differently for employees, sole traders and company directors. Get it wrong and you either miss out or claim incorrectly.
RMA Accountants can review your position and explain how eligible expenses should be recorded or claimed.
We help with:
- Backdated employee claims
- Self Assessment and business expenses
- Limited company accounting
- Employer homeworking policies
- Accountants in Tameside and across the UK
Frequently Asked Question (FAQs)
1. Is work from home tax relief still available in 2026?
No. The employee deduction ended from 6 April 2026. Eligible backdated claims for 2022/23 to 2025/26 may still be possible.
2. Can I still claim £6 a week from HMRC?
No. Employees cannot claim the old flat-rate relief for costs from 6 April 2026. You may still claim for previous eligible years.
3. Can my employer pay me £6 a week for working from home?
Yes. An employer may pay the guideline rate of £6 per week or £26 per month where a qualifying homeworking arrangement exists. It’s tax-free.
4. Can I claim tax relief if I choose to work from home?
No. Optional homeworking did not meet the previous employee eligibility rules.
5. Can hybrid workers receive work from home allowance?
Yes, from an employer. An employer reimbursement may apply where regular homeworking is part of an agreed arrangement.
6. Can self-employed people claim working from home expenses?
Yes. You can use HMRC simplified expenses or calculate the business proportion of actual costs.
7. Can I claim broadband costs when working from home?
Employees could not claim existing broadband. The self-employed can claim the business proportion of phones and the internet.
8. Can I claim rent or mortgage payments?
Employees could not normally claim general rent or mortgage costs under the old homeworking relief. Self-employed calculations follow separate rules.
9. How far back can I claim working from home tax relief?
HMRC currently allows eligible employee claims for the four previous tax years.
10. Do I need evidence for a backdated claim?
Yes. Evidence may be required to show that homeworking was necessary. Bills and receipts are required when claiming exact additional costs.
