Written by the TaxTune Editorial Team·Reviewed by our qualified accountants·Updated June 2026

What changed on 6 April 2026

Until 5 April 2026, an employee who was required to work from home could claim tax relief on the extra household costs, either at a flat rate of £6 a week without receipts, or on actual additional costs with evidence.

That relief has been withdrawn. HMRC's guidance now states it plainly: from the 2026/27 tax year you cannot claim tax relief for working from home. Both routes have gone, the flat rate and the actual cost claim.

The change applies to expenses you pay yourself and are not reimbursed for. It does not depend on your job, your employer or how many days you work at home. If you are an employee, there is no claim to make for 2026/27.

What you can still do

The important thing that survived is employer reimbursement. Your employer can still pay you up to £6 a week towards homeworking costs free of Income Tax and National Insurance, with no receipts and no reporting. They can also reimburse higher actual costs where these are evidenced.

So the question has moved. It used to be "how do I claim this back from HMRC". It is now "will my employer pay it". That is a conversation with your employer or payroll team, not a form to HMRC.

Worth knowing if you are the employer: paying £6 a week costs you £312 a year per person and is deductible against your own profits, with no National Insurance on it. For a small team it is an inexpensive thing to offer, and it is now the only route by which the cost gets covered at all.

Earlier tax years may still be worth a look

The withdrawal takes effect from 6 April 2026. It does not rewrite the years before it.

If you were required to work from home in an earlier year and never claimed, the normal four year time limit for claiming still applies, so 2022/23 onwards is generally still open. The old conditions apply to those years: you had to be required to work from home, not simply have chosen to.

Relief was given at your marginal rate on the allowable amount, so a full year at £6 a week was £312, worth about £62 to a basic rate taxpayer and about £125 to a higher rate taxpayer. Modest, but it is real money and it is a short claim to make.

Your other employee expenses are not affected

This change was aimed at homeworking specifically. The general rules for employment expenses continue, so it is worth checking whether any of these apply to you.

  • Professional subscriptions to bodies on HMRC's approved list, where the membership is necessary for your job.
  • Tools and specialist clothing you have to buy yourself and your employer does not replace.
  • Business mileage in your own vehicle where your employer pays less than the approved rate. The approved rate rose to 55p a mile for the first 10,000 business miles from 6 April 2026, up from 45p, and stays at 25p above that. If your employer pays 30p, you can claim relief on the difference.

That mileage increase is the first movement in the rate since 2011/12, and a lot of employers have not updated their policies. If yours still pays 45p, there is now a shortfall you can claim on.

The self employed position has not changed

If you are a sole trader or in a partnership, none of the above applies to you. Your home office deduction is untouched.

You can use HMRC's simplified flat rates, based on hours worked from home each month:

  • 25 to 50 hours a month: £10 a month
  • 51 to 100 hours: £18 a month
  • 101 hours or more: £26 a month

Or you can apportion your actual costs by area and time. Fixed costs such as council tax, insurance, rent and mortgage interest are apportioned by the space used, and running costs such as heat, light and power by actual usage. The flat rate covers running costs only, so you can still claim a business proportion of identifiable fixed costs alongside it.

Actual costs usually win where a room is genuinely used for the business most of the time. The flat rate wins on simplicity, and it avoids any argument about exclusive business use affecting private residence relief when you sell.

What we would tell a client

If you are an employee, stop looking for a claim and start a conversation with your employer about the £6 a week. Then check whether 2022/23 to 2025/26 were ever claimed, because those years are still open. If you are self employed, ignore all of this and pick whichever of the two methods gives you the better answer for the least effort.

Other reliefs worth checking

Working from home relief is not the only thing employees can claim. If you wear a uniform or branded workwear that you wash yourself, or you buy your own tools for the job, you may be able to claim flat rate expenses for certain occupations. You may also be able to claim relief on fees and subscriptions to professional bodies that appear on HMRC's approved list, where membership is relevant to your job.

How you claim depends on your circumstances. Some employees can claim without filing a tax return, while others, particularly those who already complete a return, claim through Self Assessment. If you would like us to check what you are entitled to and put the claim through correctly, you can start your quote.

In short

Employees can no longer claim working from home tax relief. It was withdrawn from 6 April 2026. Ask your employer about the £6 a week they can still pay you tax free, check whether earlier years were ever claimed, and note that the self employed rules are unchanged.

Frequently asked questions

Can employees still claim working from home tax relief?
No. The relief was withdrawn from 6 April 2026, so it cannot be claimed for the 2026/27 tax year. HMRC guidance now states directly that you will not be able to claim tax relief for working from home for that year. This applies to both the flat rate and the actual cost route.
What was the flat rate before it was withdrawn?
It was £6 a week, and £4 a week before 2020/21. You claimed relief on that amount rather than receiving it, so a full year at £6 a week was £312 of allowable amount, worth about £62 to a basic rate taxpayer and about £125 to a higher rate taxpayer.
Can my employer still pay me for working from home?
Yes, and this is now the only route. An employer can pay up to £6 a week towards homeworking costs free of Income Tax and National Insurance, with no receipts needed. They can also reimburse higher actual costs where those are evidenced. It is worth asking.
Are the self employed affected by this change?
No. If you are a sole trader or in a partnership your home office deduction is unchanged. You can use the simplified flat rates of £10, £18 or £26 a month depending on hours worked from home, or apportion your actual costs by area and time.
Can I still claim for previous years?
The withdrawal applies from 6 April 2026 and does not rewrite earlier years. The normal four year time limit for claims still applies, so 2022/23 onwards is generally still open. You must have been required to work from home in those years, not simply have chosen to.
What else can employees claim?
Homeworking was the specific target of this change, so other employment expense claims continue. Professional subscriptions to approved bodies, tools and specialist clothing you buy yourself, and relief on the shortfall where your employer pays less than the approved mileage rate, which rose to 55p a mile for the first 10,000 business miles from 6 April 2026.