Whether you’re a full-time remote worker, a hybrid employee, or simply working from home occasionally, rising household costs can take their toll. With electricity, heating, and broadband bills continuing to rise, it’s no surprise that many workers are still wondering if they can claim working from home tax relief in the 2025/26 tax year.
In this guide, we’ll break down everything you need to know: who qualifies, what you can claim, how much you might get back, and how to apply through HMRC.
What is Working from Home Tax Relief?
Working from home tax relief is a government scheme that allows employees to reclaim some of the additional household expenses incurred due to working from home. These include:
- Increased electricity or gas usage
- Extra water use (if metered)
- Business phone calls
- A portion of broadband costs (if it’s not already fully for personal use)
You cannot claim for rent, mortgage payments, council tax, or costs shared equally for personal and professional use unless you are self-employed (in which case, different rules apply under self-assessment).
There are two ways to claim:
- Flat-rate relief (£6/week) – No receipts needed.
- Actual expenses – Requires receipts and detailed calculations.
How Much Can You Claim
If you go for the flat rate, the relief is based on your income tax bracket:
- Basic rate taxpayer (20%): £1.20 per week = £62.40/year
- Higher rate taxpayer (40%): £2.40 per week = £124.80/year
- Additional rate taxpayer (45%): £3.00 per week = £135.00/year
If you claim actual costs, you’ll need to work out how much of your household bills relate directly to your work and provide evidence such as:
- Utility bills
- Phone bills
- Broadband statements
This method may be more beneficial if your expenses are high, but it requires more admin and proof.
Who Qualifies for Working from Home Tax Relief in 2025/26?
The rules have tightened significantly since the COVID-19 pandemic.
Between 2020 and 2022, the government allowed almost anyone who worked from home to claim tax relief, even if it was just for a day, due to COVID-19.
That ended on 5 April 2022.
Now, to be eligible in 2025/26, you must meet all of the following:
- You regularly work from home (not just occasionally or during emergencies).
- Your employer requires you to work from home, not simply allows it.
- Your employer does not reimburse your homeworking costs.
Valid Reasons to Claim:
- Your employer has no physical office space.
- Your employment contract specifies that your place of work is your home.
- You live too far from the office, and no alternative is provided.
Invalid Reasons to Claim:
- You choose to work from home for convenience.
- You split your time between home and office by choice.
- You’ve been offered workspace but decline to use it.
If you’re a freelancer or self-employed, you won’t use this scheme, but you can claim business use of home expenses through your Self-Assessment tax return.
How to Claim Working from Home Tax Relief
Option 1: Claim Through HMRC Online Portal
Most people will use HMRC’s online self-service tool to claim flat-rate tax relief.
Steps:
- Visit: gov.uk/tax-relief-for-employees/working-at-home
- Log in using your Government Gateway ID.
- Follow the instructions to check eligibility and make your claim.
Once approved, HMRC will adjust your tax code, so you pay less tax each month.
Option 2: Claim Through a Self-Assessment Tax Return
If you have already submitted a self-assessment tax return (for example, if you’re a higher earner or have side income),you can claim the relief via the employment expenses section of your Self-Assessment tax return.
This is also where you can claim actual costs, rather than the £6/week flat rate—just be sure to keep detailed records and receipts.
Can You Backdate Your Claim?
Yes! HMRC allows claims for the current tax year and up to four previous years, provided you met the criteria at the time.
Example of potential backdated claims:
- 2021/22 – Last year of relaxed COVID rules: You can still claim even if you only worked from home for one day.
- Deadline: 5 April 2026
You could be owed:
- £62.40 (basic rate taxpayer)
- £124.80 (higher rate taxpayer)
It’s worth checking if you missed out in earlier years. You might be entitled to hundreds of pounds.
What If You No Longer Qualify for Working from Home Tax Relief?
If your working pattern has changed and you no longer meet the strict criteria, you must stop claiming.
Continuing to claim when ineligible could lead to:
- HMRC adjustments to your tax code
- Repayment demands for tax relief wrongly claimed
- Penalties for false claims
Check your Personal Tax Account or speak with your employer to ensure your tax code is up to date.
FAQs About Working from Home Tax Relief
Can I claim if I work from home part-time?
Only if your employer requires you to work from home on a regular basis. Hybrid work by choice doesn’t qualify.
What if my employer reimburses me?
If your employer reimburses all expenses, you cannot claim them. If they reimburse only part, you can claim the unreimbursed portion.
Can I claim for broadband or heating?
Yes, but only under the actual expenses method—and you’ll need to provide supporting documents. Most people find the flat rate simpler.
What if I’m self-employed?
You can’t claim this specific relief, but you can deduct actual home office expenses on your self-assessment return. eAccounts can help you with that, too.
Need help with sorting out your Working from Home Tax Relief?
Navigating tax relief claims can be confusing, especially when rules keep changing. At eAccounts, we specialise in helping individuals and businesses understand what they’re entitled to and how to claim it properly.
We can help you:
- Determine if you’re eligible for working from home tax relief
- Choose between flat-rate or actual expenses
- Submit your claim or include it in your tax return
- Backdate claims for previous years
- Avoid over-claiming and future repayment requests
Final Thoughts
With energy bills still high and hybrid working becoming more common, it’s vital to know whether you can claim working from home tax relief—and how to do it right. The rules may have changed since the pandemic, but if you qualify, it’s money you deserve to get back.
Let eAccounts take the stress out of the process. Whether you’re an employee, freelancer, or business owner, our team is here to help you make smart, compliant tax decisions.
For more information, please get in touch today! Click one of the buttons below to either ‘Get a Quote’ for your business OR ‘Book a Meeting’ with one of our experts!
