Last updated: 14 October 2026
Can you still claim tax relief for working from home?
Not for the 2026/27 tax year. From 6 April 2026, employees can no longer claim income tax relief from HMRC for extra household costs of working from home. That includes the £6-a-week flat rate. You can still claim for earlier tax years, back to 2022/23, if your job required you to work from home. Your employer can also still pay you up to £6 a week tax-free.
What changed in April 2026
The government removed the deduction for unreimbursed homeworking expenses in Finance Act 2026, by adding section 360B to ITEPA 2003. HMRC estimated it affected about 300,000 people, costing basic-rate taxpayers about £62 a year and higher-rate taxpayers about £124.
| Tax year | Can employees claim from HMRC? |
| 2022/23 to 2025/26 | Yes, if you had to work from home |
| 2026/27 onwards | No |
Claiming for past years
You can claim for up to 4 previous tax years. To qualify, you must have been required to work from home, not just chosen to. For example:
- your job required you to live far from the office, or
- your employer had no office
You do not qualify if your contract simply allowed hybrid working, or if the office was full. For 2022/23 onwards, HMRC asks for evidence that you had to work from home. If you file Self Assessment, make the claim on your tax return.
How much is it worth?
At £6 a week, relief is £312 a year. A basic-rate taxpayer gets £62.40 of tax back and a higher-rate taxpayer £124.80.
What you can still do in 2026/27
- Ask your employer to pay the £6 a week. Payments from your employer for homeworking costs are still tax and NIC-free, without receipts.
- Claim other job expenses. Professional subscriptions, uniform cleaning and business mileage in your own car are still claimable. See how to claim a personal tax refund.
- Claim travel to temporary workplaces. Travel from home to a temporary workplace can still qualify.
- If you are self-employed, the change doesn’t affect you. You can still use simplified expenses for working from home (£10 to £26 a month) or claim a share of actual costs.
Self-employed and company directors
Sole traders claim use-of-home costs in their own accounts. Limited company directors can be paid £6 a week tax-free by their company, or the company can rent a room from them under a formal agreement. That has its own tax effects.
Check your tax code
If your tax code still includes homeworking relief for 2026/27, ask HMRC to correct it now so you don’t face an underpayment later.
Frequently asked questions
I already have working from home relief in my tax code. What happens?
HMRC should remove it for 2026/27. Check your tax code, because an incorrect code can lead to an underpayment.
Can I claim tax relief on equipment I bought to work from home?
If your employer requires it and doesn’t reimburse you, relief may be available for items used only for work. Rules apply, so check.
Is there a deadline for the 2022/23 claim?
Yes. Claims for 2022/23 must be made by 5 April 2027.
Does this affect capital gains tax if I sell my home?
Not usually. See working from home and CGT.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with claiming job expenses and tax relief. See our tax refund accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
