Can you still claim tax relief for working from home?

This note is for employees and describes the position as we read it on GOV.UK in autumn 2026. It is general information and not tax advice. Tax rules change, so check the linked pages before you claim. If your affairs are complicated, ask HMRC or a qualified adviser.

What changed on 6 April 2026?

HMRC removed the Income Tax deduction employees could claim for extra household costs of working from home where the employer had not reimbursed them. That includes the fixed £6 a week option, which did not need receipts. HMRC's own estimate is that about 300,000 people are affected, at a cost of £62 a year for basic rate taxpayers and £124 for higher rate taxpayers.

Those figures show the scale of it. Relief reduces the tax you pay, so it was only ever a share of the amount claimed. GOV.UK gives the example of a basic rate taxpayer claiming £6 a week and getting £1.20 a week.

Can I claim for earlier years?

Possibly. The GOV.UK page says you can still claim for the four previous tax years. As we read it, that means 2022 to 2023 through to 2025 to 2026, though you should confirm this on the page itself when you claim. One thing to watch: when we checked, a later section of that page still mentioned claiming for "this tax year". The notice at the top and HMRC's published measure both say 2026 to 2027 is out, so we would go with those and ask HMRC if in doubt.

Did I ever qualify?

This is where most people fall out. The relief was for people who had to work from home.

Those are the examples GOV.UK gives, and your own case may be less clear cut. If you have a hybrid arrangement because you wanted one, you are unlikely to qualify, which is worth knowing before you make a flexible working request with the tax claim in mind.

What could I claim, and what proof do I need?

Only costs from working, such as business phone calls and gas and electricity for your work area. Shared costs like rent or broadband do not qualify. You could claim a flat £6 a week or the exact amount you spent.

You must be able to show that you had to work from home if you claim the flat rate for 2022 to 2023 or later, or if you claim the exact amount. For exact amounts you also need receipts or bills. If you file a Self Assessment return, you must claim through that.

Can my employer still pay me?

Yes. HMRC says the change does not affect employers who reimburse these costs, and they can do so without deducting Income Tax or National Insurance. The GOV.UK rules for employers set the weekly limit at £6, or £26 a month for monthly paid staff, from 2020 to 2021 onwards. The payment must be no more than your additional household expenses or that limit. You must work from home as agreed with your employer and do so regularly under that arrangement.

We found nothing on these pages saying an employer has to offer this. Acas treats costs as something to discuss and agree, so it is a reasonable thing to ask about. It costs little to ask, and the conversation may be easier now the employee route has closed. Our guide to employers' duties sets out which items are owed rather than optional.

What about equipment and broadband?

Items your employer gives you are treated separately. GOV.UK says equipment, services and supplies are exempt if they are used only for business, or any private use is insignificant. Equipment your employer provides is exempt as long as you return it. Broadband can be exempt if you had no connection already, you need it to work from home and it is mainly for business use. If you already have broadband, this is unlikely to help.

That matters for a home set-up. Now the employee claim has gone, buying your own monitor or keyboard and hoping for something back from HMRC is no longer an option for the current year, so it makes sense to ask your employer to supply it. Our desk set-up guide also shows how far ordinary household items can take you first, which may save the conversation altogether.

What should I do now?

1. Work out whether you really had to work from home in any of the earlier years. If not, stop here.
2. If you did, gather what shows it, such as your contract or a letter from your employer, along with any bills if you plan to claim actual costs.
3. Use the GOV.UK page to claim, or your Self Assessment return if you file one.
4. For the current year, ask your employer whether they reimburse homeworking costs.

Be wary of anyone offering to reclaim this for a share of the money. The claim is one you can make yourself on GOV.UK. If you do use a firm, read the terms before you sign anything.