Answers · UK 2025/26

What is the working from home tax relief flat rate and how do I claim it for 2026/27?

HMRC allows employees who work from home under a homeworking arrangement to claim a flat rate of £6 per week (£312/year) without needing to keep receipts. Higher-rate taxpayers save £124.80/year; basic-rate taxpayers save £62.40/year. Alternatively, you can claim actual additional household costs (heating, electricity, broadband) but you must keep detailed records.

Last updated: 10 June 2026Last reviewed: 10 June 2026How we verify

Full answer

The working-from-home (WFH) flat-rate relief is available to employees who are required to work from home -- either because their employer has no office, the office is too far away to travel to daily, or the nature of the job requires home working. The relief is not available simply because you choose to work from home when an office is available. Flat-rate claim: £6 per week (increased from £4 in April 2020) equates to £312 per year. You claim this through Self Assessment or by using the HMRC online portal at gov.uk/tax-relief-for-employees. The resulting tax saving depends on your rate: 20% basic = £62.40/year; 40% higher = £124.80/year; 45% additional = £140.40/year. Full cost method: if your actual additional costs exceed £6/week, you can claim the higher amount but must apportion bills (e.g., rooms used, hours worked) and provide evidence. Common claimable costs include electricity and gas used for work, metered water, and home internet if not already paid by employer. You cannot claim: mortgage interest or rent (these fall under the mortgage interest restriction rules for landlords, not employees), council tax, or general household expenses. Employer payments: if your employer pays you a WFH allowance of up to £6/week (£26/month), no tax or NI is due (HMRC extra-statutory concession and S316A ITEPA 2003). Payments above £6/week are taxable unless evidenced actual costs. COVID-19 easement: HMRC accepted full-year claims for 2020/21, 2021/22, and 2022/23 even for short periods of home working. From 2023/24 onwards, the standard "required to work from home" test applies. Claim via P87 form, Self Assessment, or GOV.UK's online claim service.