HMRC working from home tax relief has ended for 2026/27. Employees can no longer claim the £6/week flat rate. Use this calculator to estimate your backdated claim for 2022/23 to 2025/26. Self-employed workers can still claim actual home office costs.
Home Office Expense Calculator UK
WFH Tax Relief Ended for 2026/27
From 6 April 2026, the £6/week flat rate for employees is no longer available. You can still claim for the previous 4 tax years (2022/23 to 2025/26). Self-employed workers can still claim actual home office costs via Self Assessment. Source: GOV.UK
Annual Home Office Allowance
Working From Home Allowance — Ended for 2026/27
From 6 April 2026, HMRC no longer allows employees to claim tax relief for working from home. The £6/week flat rate (£312/year) that was available from 2020 to 2025/26 has been withdrawn for the 2026/27 tax year (GOV.UK). However, you can still backdate claims for the previous 4 tax years (2022/23, 2023/24, 2024/25, and 2025/26) via your Personal Tax Account or P87 form. Self-employed workers can still claim actual home office costs through Self Assessment.
WFH Rates & Methods
Method
Rate
Who
HMRC flat rate
£6/week
Employees + self-employed
Actual costs
Bills ÷ rooms
Self-employed only
HMRC hours worked
£10–26/month
Self-employed (alt method)
Frequently Asked Questions
How much is the HMRC working from home allowance?
From 6 April 2026 (2026/27 tax year), HMRC no longer allows employees to claim the £6/week flat rate for working from home. However, you can still backdate claims for the previous 4 tax years (2022/23 to 2025/26) at £6/week (£312/year). Self-employed workers can still claim actual home office costs. Source: GOV.UK
Can I claim more than the flat rate?
Self-employed workers can claim actual costs — total household bills divided by number of rooms, multiplied by the proportion of time working. This often gives a higher claim.
How do employees claim working from home tax relief?
Employees claim via a P87 form on HMRC's website or through their Self Assessment return. You can also call HMRC or write to them.
Can I claim for broadband as a home office expense?
For 2026/27 employees can no longer claim working-from-home relief, so this applies only to backdated claims (2025/26 and earlier) or to the self-employed. If broadband was used exclusively for work, you can claim the full cost. If it is shared (personal and work), only claim the business proportion. The flat rate is usually simpler.
Does my employer have to agree before I claim?
This applies to backdated claims only — employee working-from-home relief ended on 6 April 2026. For 2025/26 and earlier, no employer approval was needed if your employer required you to work from home (or there was no office available). Voluntary WFH did not qualify.
Can I backdate a working from home claim?
Yes — HMRC allows claims up to 4 tax years back. During COVID (2020–2022), employees who worked from home for any period could claim the full year.
What is the home office actual cost method?
Divide your annual household bills (rent/mortgage interest, energy, broadband, council tax) by the number of rooms in your home. Claim this room rate for the months/proportion you worked from home.
Can I claim home office costs if I am a director?
Yes — limited company directors can claim home office costs either through HMRC flat rate or by charging the company a room rate. Consult an accountant to avoid BIK tax issues.
What expenses can self-employed people claim?
Heating, electricity, internet, and mortgage interest or rent (proportional). Capital costs (furniture, equipment for exclusive business use) are separate capital allowances claims.
How much tax do I save on £312 WFH allowance?
The £312 WFH allowance was available up to 2025/26. At 20% basic rate: £62.40 tax saving per year. At 40% higher rate: £124.80 per year. You can backdate claims for the previous 4 tax years via your Personal Tax Account. WFH relief is not available for 2026/27.
Does working from home affect Capital Gains Tax on my home?
Only if you use a room exclusively for business (PPR relief could be reduced). Using a room partly for business (desk, shared space) does not usually affect CGT.
What records do I need for a home office claim?
For flat rate: just keep a record of weeks worked from home. For actual costs: keep utility bills, rental/mortgage statements, and a room count.