Workers can apply for tax relief<\/a> <\/strong>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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n HMRC states that employees can choose between claiming a fixed amount of \u00a36 per week<\/strong> 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.<\/p>\n\n\n\n The amount returned depends on the employee\u2019s tax rate. HMRC gives the example that a basic-rate taxpayer claiming relief on \u00a36 per week would receive \u00a31.20 per week in tax relief. Over four years, this would amount to almost \u00a3250 if the full period is approved.<\/p>\n\n\n\n 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<\/strong> if they meet the eligibility requirements.<\/p>\n\n\n\n Applications can be made through the HMRC app or online<\/a>. Employees must provide information showing that working from home was required and confirm whether their employer paid any related expenses.<\/p>\n\n\n\n![\"\"](\"https:\/\/en.econostrum.info\/uk\/wp-content\/uploads\/sites\/6\/2026\/09\/HMRC-tax-relief-rules-allow-home-workers-to-claim-up-to-250-for-eligible-costs-1200x727.jpg\")
The Application Process and Recent Claims<\/strong><\/h2>\n\n\n\n