Working from home tax relief is abolished — but you can still claim 4 years back

If you worked from home in 2022, 2023, 2024 or 2025 and never claimed the HMRC working from home tax relief, this article could be worth up to £500 in your pocket. Because the rule that let employees claim directly has been abolished — and the backdating clock is now ticking.

What was the working from home tax relief?

Since 2020, HMRC allowed employees who were required to work from home by their employer to claim a flat rate of £6 per week (£312 per year) against their income tax, with no receipts required. For a basic-rate (20%) taxpayer, that saved £62.40 per year. For a higher-rate (40%) taxpayer, it was worth £124.80 per year.

During COVID, the rules were even more generous — anyone who worked from home at all could claim, even for one day in a tax year. Millions of workers claimed this without even realising it.

What changed on 6 April 2026?

HMRC has confirmed that from 6 April 2026, employees can no longer claim the working from home flat rate directly. The direct claim process through GOV.UK or Self Assessment has been removed for the 2026/27 tax year onwards.

Going forward, if you work from home, you can only receive the tax relief if your employer pays you the £6 per week directly as a non-taxable allowance. If your employer does not pay it, you get nothing.

Who is still eligible for WFH tax relief?

There are two groups who can still benefit:

• Self-employed workers and sole traders: The rules have not changed for you. You can still claim a proportion of your home running costs (broadband, heating, electricity) against your business profit on Self Assessment. You can even use the simplified £10/month rate for up to 25 hours of home working per month.
• Employees whose employer pays them £6/week: If your employment contract or employer policy pays a £6-per-week home working allowance, this is paid tax-free. Your employer can also reimburse the actual additional costs you incur (e.g., a higher gas bill), tax-free.

How to claim backdated WFH relief right now

This is the most important thing to do before the old rules disappear entirely. You can still claim relief for the past four tax years:

• 2022/23 — worth up to £62.40 (20% taxpayer) or £124.80 (40%)
• 2023/24 — same rates
• 2024/25 — same rates
• 2025/26 — same rates (final year eligible)

To claim, log in to your HMRC Personal Tax Account at gov.uk, go to "Check your Income Tax" and select "Claim a tax relief". You can claim all four years in one go. HMRC will adjust your tax code, and the refund usually arrives within 3–5 working days.

Alternatively, use our WFH relief calculator first to see exactly how much you should receive before you log in.

What if you already claimed through your tax code?

Many employees who claimed WFH relief previously had their tax code adjusted by HMRC automatically (e.g., your code may have been adjusted to 1319L instead of 1257L). For 2026/27, HMRC will reset these codes back to 1257L. Check your payslip from April 2026 onwards — if your tax code has dropped, that is why.

Does this affect self-employed or limited company directors?

No. If you are self-employed or a limited company director, your home office expenses are treated as business expenses, not employee expenses. The HMRC changes only affect PAYE employees claiming against employment income. Self-employed workers should continue to claim as normal through their Self Assessment return.

Frequently Asked Questions

Can I still claim WFH relief for 2025/26?

Yes. The 2025/26 tax year ended on 5 April 2026 and the old rules still applied. You can claim for that year using your HMRC Personal Tax Account or a Self Assessment return. Do not miss this — it is the last year covered under the old rules.

Will my employer pay me the £6/week automatically?

Not necessarily. Many employers are not aware they can pay this tax-free, or choose not to. You will need to check your employment contract or ask your HR/payroll team directly. There is no legal obligation for employers to pay the £6/week — it is optional.

I only worked from home for 3 months — can I still claim?

Yes. For years up to 2025/26, the flat rate applies for each week you were required to work from home. If you worked from home for 13 weeks, you can claim 13 × £6 = £78. The tax relief on £78 for a basic-rate taxpayer would be £15.60.

What if I choose to work from home — does the rule still apply?

No, and this has always been the case. You must have been required to work from home by your employer. If your office is available but you simply prefer to work from home, you are not eligible. HMRC has always been clear on this distinction.

Is this different in Scotland or Wales?

The WFH tax relief is income tax relief and the same rules apply across the UK. However, Scottish taxpayers may save slightly different amounts because Scottish income tax rates are different from the rest of the UK. Use our calculator to get Scotland-specific figures.