🏠 UK · 2026/27 Tax Year · Free · No sign-up

Working From Home
Tax Relief Calculator

If your employer requires you to work from home, HMRC lets you claim back some of your household costs tax-free. Calculate your exact relief below — including back years.

£6/week — no receipts needed Claim up to 4 years back Takes 5 minutes on GOV.UK

Which method do you want to use?

wks

You qualify if you work from home even 1 day per week. Enter the number of weeks (1–52).

Your tax saving estimate

£62.40

tax saving for 52 weeks worked from home (20% taxpayer)

Flat rate relief claimed£312.00
Weekly relief£6.00/week
Your tax rate20%

✓ How to claim: PAYE Coding Notice

Claim at gov.uk/tax-relief-for-employees — takes 5 minutes. HMRC adjusts your tax code so you pay less tax each month going forward.

If you worked from home since 2022, you may be able to claim relief for previous years. Total potential saving: £249.60

💡 Flat rate vs actual costs

The flat rate (£6/week) requires no receipts and is the easiest option for most people. The actual cost method can give a higher relief if your home costs are significant and you use a dedicated room for work — but you need to keep records and HMRC may ask for evidence.

Estimate only. The actual cost method is simplified — HMRC may apply different proportions for specific cost types (e.g. broadband may be disallowed if not exclusively for work). Consult a tax adviser for large claims. See HMRC guidance.

Who qualifies for working from home tax relief?

HMRC allows employed workers to claim tax relief on household costs incurred when working from home — but only if your employer requires you to work from home. Choosing to work from home when an office is available does not qualify.

✓ You DO qualify if:

  • Your employer requires you to work from home (all or part of the time)
  • You have a formal hybrid arrangement requiring home working
  • There is no office or permanent workplace provided
  • You work from home because your employer's office is too far away
  • You're temporarily required to work from home (e.g. during office renovation)

✗ You do NOT qualify if:

  • You choose to work from home but could go into the office
  • You occasionally work from home on an ad-hoc basis
  • You are self-employed (claim via Self Assessment instead)
  • Your employer pays your home working costs directly
  • You work from home for personal preference only

⚠ Post-COVID note

During 2020–2022 HMRC allowed all employees to claim regardless of circumstance. From 2022/23 onwards the original stricter rules apply — your employer must require you to work from home. Check your contract or ask your HR team for written confirmation if needed.

The flat rate method — the easiest option

HMRC sets a flat rate of £6 per week (£26 per month) for working from home costs. You do not need to provide any receipts or keep records. If you work from home for any part of a week, you can claim for the whole week.

Flat rate
£6/week
No receipts needed
Full year
£312
52 weeks × £6
Basic rate saving
£62.40/yr
20% of £312
Higher rate saving
£124.80/yr
40% of £312

How to claim the flat rate (step by step)

1

Go to GOV.UK

Visit gov.uk/tax-relief-for-employees/working-at-home and click 'Claim tax relief'. You'll need to sign in with your Government Gateway account (or create one — takes 5 minutes).

2

Enter the weeks you worked from home

HMRC will ask how many weeks you worked from home in the tax year. Enter the number — even if it was just 1 week, you can claim for that week.

3

HMRC adjusts your tax code

HMRC will update your PAYE tax code to reflect the relief. This means you'll automatically pay slightly less income tax each month — you don't receive a cash payment.

4

Claim for back years at the same time

During the claim process, you can also claim for the previous 4 tax years at the same time. HMRC will issue a separate payment or code adjustment for each back year claimed.

The actual costs method — for larger claims

If your home running costs are significant, the actual costs method may give you a larger relief than the flat rate. HMRC allows you to claim a proportion of:

  • Gas
  • Electricity
  • Water (if metered)
  • Broadband (only the business-use proportion)

The proportion is calculated based on the number of rooms in your home and the fraction of the working day spent working from home. For example: if you have 4 rooms and work from home all day, you can claim 1/4 of your home running costs as a business expense.

🗂 You need to keep records

HMRC may ask for evidence of your actual costs if the claimed amount is large. Keep copies of your utility bills and broadband statements, and note the number of rooms in your home and your working pattern. You do not need to submit these upfront — only if asked.

Not sure if you're on the right tax code?

A wrong tax code could be costing you hundreds per year. Check yours for free in under a minute.

Check my tax code →Tax rebate calculator

Frequently asked questions

How much is the working from home tax relief in 2026/27?+
HMRC's flat rate working from home allowance is £6 per week (£312 per year if you work from home all year). You do not need receipts for this. The actual tax saving depends on your tax band: a basic rate taxpayer saves 20% of £312 = £62.40 a year. A higher rate taxpayer saves 40% = £124.80 a year.
Do I qualify for working from home tax relief?+
You qualify if your employer requires you to work from home — either all the time or occasionally. You must be using your home to perform the duties of your employment, not just choosing to work from home for convenience. You are not eligible if you work from home voluntarily and have an office available to you.
How do I claim working from home tax relief?+
Claim online at gov.uk/tax-relief-for-employees. It takes around 5 minutes. HMRC will adjust your PAYE tax code so you pay less tax each month going forward. You don't need to fill in a Self Assessment return to claim the flat rate relief.
Can I claim working from home tax relief for previous years?+
Yes. You can claim for the previous 4 tax years — 2022/23, 2023/24, 2024/25, and 2025/26. At £6 per week for 52 weeks, that is £312 per year, giving a maximum back-claim of £1,248 in relief. The tax saving would be up to £249.60 for a basic rate taxpayer or £499.20 for a higher rate taxpayer.
What is the difference between the flat rate and actual costs method?+
The flat rate gives you £6 per week automatically, no receipts required. The actual costs method lets you claim a proportion of your real home bills (broadband, gas, electricity, water) based on the number of rooms used for work and the proportion of the working day spent at home. The actual costs method can produce a higher claim but requires more calculation and record-keeping.
Can I claim working from home relief if I'm employed (not self-employed)?+
Yes. Employed workers (PAYE) can claim using the flat rate or actual costs method. Self-employed workers claim through their Self Assessment tax return and can claim a broader range of home costs. This calculator is designed for PAYE employees.
Does working from home tax relief apply to hybrid workers?+
It depends. If your employer requires you to work from home on specific days (for example, you have a formal hybrid agreement requiring 3 days at home), you likely qualify. If you simply choose to work from home when you could go into the office, you do not qualify. HMRC has tightened the criteria since the COVID pandemic, so check your employment contract.