TL;DR
The Covid-era working from home easement has ended. Workers who must work from home under a formal arrangement can still claim £6 a week tax relief under existing rules, but the relaxed eligibility from 2020 to 2022 no longer applies.
HMRC has updated guidance on working from home tax relief, confirming that the relaxed Covid-era easement has ended. Employees who are required by their employer to work from home under a formal arrangement can still claim £6 a week or evidence-based actual costs, but workers who simply prefer to work from home are no longer entitled to relief.
Why the Covid easement was withdrawn
Between April 2020 and April 2022 HMRC allowed workers who had to work from home for any part of a tax year because of the pandemic to claim a full year's tax relief. The easement allowed millions of workers to claim £6 a week without having to evidence specific costs.
The easement was withdrawn from April 2022. The underlying tax relief still exists under section 336 of the Income Tax (Earnings and Pensions) Act 2003, but the eligibility test is narrower.
Who can still claim
The relief applies where the employer has a formal homeworking arrangement and there is no suitable employer-provided alternative workplace. It also applies if the work the employee performs requires specialist equipment that can only be used at home or if the role is genuinely based at home.
Workers who choose to work from home on hybrid days when the office is available do not qualify under the current rules. HMRC's homeworking expenses guidance on gov.uk includes worked examples of each scenario.
How much can be claimed
Eligible workers can claim the flat-rate £6 a week without having to produce evidence of specific costs. The relief reduces taxable income by the claimed amount, so a basic-rate taxpayer claiming the full year receives £62.40 back and a higher-rate taxpayer receives £124.80.
Workers with higher actual costs can claim those amounts instead but must keep evidence such as bills showing the increase. The £6 figure is the maximum that can be claimed without supporting receipts.
How to make the claim
Workers can apply online through HMRC's personal tax account on gov.uk. The system processes most claims automatically and adjusts the worker's tax code, so the relief is given through monthly take-home pay rather than as a lump sum.
Self-employed workers do not use the £6 weekly flat rate. They follow the simplified expenses regime, which allows fixed amounts based on hours worked from home, or claim a proportion of actual household running costs through their self-assessment return.
What employers can pay tax-free
Employers can pay up to £6 a week, or £312 a year, tax-free to employees who meet the homeworking eligibility test without the worker needing to produce receipts. Payments above the limit can still be tax-free if the employer evidences the actual additional costs incurred.
Employer reimbursement and HMRC tax relief cover the same ground, so workers cannot claim relief on amounts the employer has already paid tax-free.
Key facts
- Covid-era easement ended in April 2022.
- Flat-rate claim remains £6 a week under existing legislation.
- Basic-rate taxpayer relief is £62.40 a year, higher-rate is £124.80.
- Claims go through the HMRC personal tax account on gov.uk.
- Self-employed workers use the simplified expenses regime instead.
FAQ
Can I still claim working from home tax relief in 2026?
Yes, if you meet the eligibility test in section 336 of the Income Tax (Earnings and Pensions) Act 2003. You must be required to work from home under a formal arrangement rather than choosing to work from home on hybrid days.
How much is the working from home tax relief worth?
Eligible workers can claim £6 a week. That equates to a £62.40 reduction in income tax for a basic-rate taxpayer and £124.80 for a higher-rate taxpayer over a full year.
How do I claim the relief?
Apply online through your HMRC personal tax account on gov.uk. The system adjusts your tax code so the relief is delivered through your monthly pay rather than as a single payment.
What if my employer already pays a homeworking allowance?
Employers can pay up to £6 a week tax-free without supporting receipts. You cannot claim HMRC tax relief on amounts your employer has already reimbursed.
