Working From Home Tax Relief UK: How to Claim

If your job requires you to work from home, you may be able to claim tax relief on the extra household costs. It will not make you rich, but it can add up to a useful annual saving for very little effort.

Who can claim?

You can claim if you have to work from home because your employer requires it, or because there is no suitable workplace available. If you simply choose to work from home when you could work in the office, you cannot claim. If your employer already reimburses your costs, you can only claim for costs not covered.

The flat rate: £6 a week

The simplest way to claim is HMRC flat rate of £6 a week, which needs no receipts. That is £312 a year for a full year of home working. The relief is given at your marginal tax rate, so it is not a refund of the full £312:

• Basic rate (20%): £312 x 20% = £62.40 a year
• Higher rate (40%): £312 x 40% = £124.80 a year

See your own figure using the Working From Home Tax Relief Calculator UK.

Claiming actual costs

If your actual extra costs are higher than the flat rate, you can claim the real amount, but you need evidence such as bills and an explanation of how you worked out the work-related share. Only the extra costs caused by working from home count, such as additional heating and electricity, not your whole bill.

How to claim

You can claim online through GOV.UK, by post or via your Self Assessment return if you file one. You can usually claim for the current tax year and back to previous tax years, so check the time limits. If you claim through a tax code adjustment, your pay will increase slightly each month.

Things to remember

Relief does not cover broadband or phone bills unless the cost is genuinely extra, and it does not apply to the cost of equipment bought personally in most cases. If your circumstances change, such as returning to the office, update HMRC.

Frequently Asked Questions

How much is working from home tax relief?

The flat rate is £6 a week, giving tax relief at your marginal rate: £62.40 for basic-rate taxpayers over a full year.

Can I claim if I choose to work from home?

No. Your employer must require you to work from home, or there must be no suitable workplace.

Do I need receipts?

Not for the flat rate. You need evidence if you claim actual extra costs.

Can I claim for previous years?

Often yes, within HMRC time limits. Check the current rules on GOV.UK.

This article is for general information only and is not financial, legal or medical advice. Rules and figures change, so check the official sources below and speak to a qualified adviser for decisions that matter.