Working from home tax relief: what ended on 6 April 2026
Published · 3 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
From 6 April 2026 employees can no longer claim Income Tax relief, including the flat £6 a week, for extra home costs their employer did not pay. This guide explains who is affected and what back claims remain.
What has changed
Until the end of the 2025/26 tax year, some employees who had to work from home could ask HMRC for tax relief on extra household costs. One option was a flat £6 a week with no receipts. HMRC's guidance says this process was removed from 6 April 2026.
That means no claim can be made for the 2026/27 tax year, which runs from 6 April 2026 to 5 April 2027. Check GOV.UK if you live in Scotland, Wales or Northern Ireland and want to know whether anything differs for you.
Who this applies to
- Employees who work from home and whose employer does not pay back the extra costs.
- People who used to claim the flat £6 a week, or claimed the exact amount with bills.
It does not change the position of people whose employer reimburses their costs. This guide is about employees, and does not cover the self-employed.
Can you still claim for earlier years
GOV.UK says you can still claim for the 4 previous tax years, if you are eligible and have not already claimed. To be eligible you must have been required to work from home, for example because your employer has no office or your job needs you to live far from it.
Working from home by choice does not qualify. GOV.UK gives examples such as a contract that lets you work from home some or all of the time, or an office that you cannot use on some days because it is full.
For earlier years, you could claim either the flat £6 a week or the exact extra costs. Either way you need to show that you had to work from home, and the exact-cost route also needs receipts or bills. The relief depends on your tax rate, so it is a share of the cost, not the whole amount. If you file a Self Assessment return, the claim goes through the return.
Employer reimbursement still exists
HMRC says the change does not alter the rules that let employers pay back eligible homeworking costs without deducting Income Tax or National Insurance. HMRC also says that from 6 April 2026 employers can reimburse certain qualifying work-related costs, including equipment needed to work from home, without operating PAYE or National Insurance, if the conditions in HMRC guidance are met.
Whether an employer pays anything is a matter for that employer. Some people may find it useful to read their contract or staff handbook to see what is covered.
Other job expenses
Separate rules cover things such as uniforms, work clothing and tools, vehicles used for work, professional fees and subscriptions, and travel and overnight costs. GOV.UK says you must have paid tax in the year you are claiming for. This change does not remove those other routes.
Check before you act
Rules, rates and claim windows can change. It can be worth confirming the details on the official GOV.UK pages linked below before making or relying on a claim.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
