Answers · UK 2025/26
Can I claim tax relief for working from home in the UK?
PAYE employees can claim £6/week tax-free if your employer requires you to work from home (saving £62 basic-rate, £125 higher-rate per year). Cannot claim if you choose to work from home or have hybrid. Self-employed: claim actual proportional costs.
Full answer
PAYE employees: HMRC allows £6/week (£312/year) tax-free working from home allowance, but only if your employer requires you to work from home (no UK office or contractually mandated). Voluntary or hybrid work doesn't qualify since April 2022. Claim via HMRC at gov.uk/tax-relief-for-employees/working-at-home. Tax saving: £62/yr basic-rate, £125/yr higher-rate. Higher amounts available if you can prove actual additional costs (heating, electricity for office hours) — requires receipts. Self-employed: deduct actual business proportion of utilities, council tax, mortgage interest (not capital), broadband, insurance — based on rooms used and hours, OR use HMRC's flat-rate simplified expenses (£10-£26/month).
Try the calculator
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.