Work From Home Tax Rebate Calculator UK 2025/26

Work from home tax rebate UK 2025/26 — claim £6/week (£312/year) for working from home. Now restricted: only if employer

Quick answer: Work from home tax relief is £6/week (£312/year) — but since 2022/23 only available if your employer REQUIRES you to work from home, not by choice. Basic rate (20%) saves £62.40/year, higher rate (40%) saves £124.80/year.
Mustafa Bilgic
Reviewed by Mustafa Bilgic · UK Calculator Editor ·

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During the pandemic, anyone forced to work from home could claim £6/week tax relief without questions. From 2022/23 the rules tightened: you must show your employer required you to work from home (no available office desk, contractual requirement, or geographic constraint). This calculator shows your potential rebate if you qualify.

How work from home tax rebate calculator works in 2025/26

Work from home tax relief 2025/26 — strict eligibility:

  • Required by employer — no desk available, contractual home-worker, or live too far from any company office
  • NOT eligible: hybrid by choice, working from home occasionally, full-time office worker who chooses to WFH 1-2 days/week
  • Self-employed — separate rules: claim actual costs OR HMRC simplified expenses (£10-26/month based on hours worked from home)

Two ways to claim (employees only):

  1. Flat rate £6/week (£312/year) — no receipts needed. Most common.
  2. Actual costs basis — proportion of household bills (electricity, gas, broadband, phone) for working area. Requires receipts and calculation. Usually only worth it for £500+ claims.

Self-employed simplified expenses 2025/26:

  • 25-50 hours/month: £10/month
  • 51-100 hours/month: £18/month
  • 101+ hours/month: £26/month

Worked example: Required home-worker, basic rate, full year

£6/week × 52 = £312/year claim. 20% basic rate = £62.40/year tax saving. Backclaim 4 years = £249.60.

Gross: £35,000 → Take-home: £28,919.60/year (£2,409.97/month)

Worked example: Required home-worker, higher rate, full year

£312/year × 40% = £124.80/year saving. Backclaim 4 years = £499.20.

Gross: £60,000 → Take-home: £41,513.60/year (£3,459.47/month)

Worked example: Self-employed full-time WFH (40 hours/week)

160 hours/month → £26/month flat rate × 12 = £312/year deduction from profit. Saves £62.40 tax (basic) or £124.80 (higher). Plus £6/year landline phone if dedicated business line.

Gross: £40,000 → Take-home: £32,319.60/year (£2,693.30/month)

Frequently asked questions

Can I still claim if I worked from home during COVID lockdowns?
Yes — for 2020/21 and 2021/22 anyone forced to work from home could claim £6/week without proof. From 2022/23, rules tightened: only required-WFH qualifies. You can still backclaim 2020/21 and 2021/22 until the 4-year window closes.
What does "required to work from home" mean exactly?
HMRC accepts: (1) employer has no available office for you, (2) your contract requires you to work from home, (3) you live too far from any company office (typically 100+ miles or impractical commute). Choosing to WFH for personal reasons doesn't qualify.
Can I claim broadband and electricity directly?
Only the BUSINESS USE proportion. Calculate: business hours / total household hours × bills. E.g. you WFH 40 hrs/week from a 4-room home — 1/4 of business proportion of bills. Most claimants just take the £6/week flat rate as it's easier and similar value.
Can I claim the cost of office furniture?
Furniture (desk, chair, monitor, equipment) bought specifically for work-from-home and used wholly for work CAN be claimed via P87 — typically as Annual Investment Allowance for self-employed, or as employment expense (over £125 needs employer reimbursement to be tax-free).
Can my employer give me a tax-free WFH allowance?
Yes — employers can pay £6/week (£312/year) tax-free reimbursement to home workers without scrutiny. Above £6/week needs evidence of actual costs. This is INSTEAD of you claiming via HMRC, not in addition.
Does WFH affect my mortgage if I have a home office?
Only if you claim CAPITAL allowance for the office (not running costs). Capital claim could trigger CGT on sale (a portion of property used "wholly and exclusively" for business loses Private Residence Relief). Most home workers stick to running cost claims to avoid this.
What records should I keep?
For the flat-rate £6/week: just a note of dates worked from home. For actual costs: bills, receipts, calculation method, business-use percentage justification. Keep records for 6 years (statutory record-keeping period).

Official UK Sources

Last reviewed: May 2026 against HMRC 2025/26 rates.

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