Millions of employees across the UK who work from home may still be able to claim tax relief for certain household costs linked to their job. The claim covers eligible expenses from previous tax years, with some applicants able to receive a refund after completing an online form.
The relief applies to workers who were required to work from home rather than those who simply chose to do so. The rules have changed, but HM Revenue and Customs (HMRC) continues to allow claims for earlier years where the conditions are met.
Who Can Claim and What Expenses Are Covered
Workers can apply for tax relief if they have to work from home because, for example, their employer does not have an office or the workplace is too far away. Employees who work remotely because it is their personal preference are not eligible under the rules.
According to HMRC guidance, employees can claim relief for additional household costs connected with working from home, including business phone calls and energy costs such as gas and electricity used for work. The claim cannot include expenses that are also used privately, such as rent or broadband access.
HMRC states that employees can choose between claiming a fixed amount of £6 per week or claiming the exact amount spent. Those requesting the exact amount must provide evidence, such as receipts or bills. Claims using the fixed amount also require proof that the employee was required to work from home.
The amount returned depends on the employee’s tax rate. HMRC gives the example that a basic-rate taxpayer claiming relief on £6 per week would receive £1.20 per week in tax relief. Over four years, this would amount to almost £250 if the full period is approved.
The current rules mean that working from home tax relief is no longer available for the tax year beginning on 6 April 2026. According to HMRC, employees can still claim for the four previous tax years if they meet the eligibility requirements.
The Application Process and Recent Claims
Applications can be made through the HMRC app or online. Employees must provide information showing that working from home was required and confirm whether their employer paid any related expenses.
One claimant interviewed by Devon Live described the process after receiving a refund from HMRC, saying the application involved completing a form through the HMRC app and answering several questions. The claimant said HMRC later requested confirmation from their employer that home working was required and that no expenses had been reimbursed.
After submitting evidence from the employer, the claimant said HMRC confirmed that the payment would be transferred within five working days. The individual said the full process took between 30 minutes and an hour.
According to HMRC, claims for previous tax years may result in either a change to a person’s tax code or a tax refund. The final amount depends on factors including the period claimed, the employee’s tax rate and whether additional eligible costs can be supported with evidence. Workers who believe they may qualify can use HMRC’s online service to check eligibility and submit an application.
