Working From Home Tax Relief (2025/26): What You Can Claim and How It Works

Can you claim working from home expenses?

If you work from home, you may be able to claim tax relief on additional household costs — but only in specific circumstances.

For the 2025/26 tax year, the rules are stricter than they were during COVID-19. You can only claim if you are required to work from home, not simply because you choose to.

When are you eligible?

You can claim working from home tax relief if:

• Your employment contract requires you to work from home, or
• Your employer does not provide appropriate office facilities and you must work from home

You cannot claim if:

• You choose to work from home for convenience
• Your employer has an office available but you prefer home working

What can your employer pay tax-free?

If you are eligible, your employer can pay you a tax-free home working allowance of:

• £6 per week, or
• £26 per month

This is designed to cover additional household costs such as:

• Heating and electricity
• Metered water
• Business phone calls
• Broadband (where there is an additional cost)

You do not need to provide receipts for this fixed allowance.

What if your employer doesn’t pay you?

If your employer does not pay the allowance, you can claim tax relief from HMRC instead.

However, you do not receive £6 per week in cash. You receive tax relief on £6 per week.

This means the actual benefit is:

• Basic rate taxpayer (20%) → approx. £1.20 per week
• Higher rate taxpayer (40%) → approx. £2.40 per week

Can you claim more than £6 per week?

Yes — but only if you can prove higher costs.

If your additional home working costs exceed £6 per week, you can claim the actual amount, but you must keep evidence such as:

• Utility bills
• Broadband contracts
• Calculations showing business use

How do you claim?

You can claim working from home tax relief in the following ways:

• Through your Self Assessment tax return
• Using form P87
• Via your online HMRC account

Claims must be made within 4 years of the end of the relevant tax year.

Common mistakes to avoid

• Claiming when working from home is optional
• Expecting to receive the full £6 per week rather than tax relief
• Claiming more than £6 per week without evidence

Is it worth claiming?

Although the amounts are relatively small, it is still worth claiming if you qualify.

For example:

• £6 per week = £312 per year
• Tax saving (20%) = £62.40 per year

Over several years, this can add up.

Final thoughts

Working from home tax relief is straightforward, but eligibility is now much tighter than in previous years.

If you are unsure whether you qualify, or want to claim higher actual costs, it is worth getting advice to ensure your claim is accurate and compliant.