Working From Home in 2026 — What You Can Still Claim

During the pandemic, HMRC allowed virtually every employee working from home to claim tax relief. That easement ended in April 2022. In 2026, the rules are back to their pre-pandemic baseline — which means many people who stopped claiming have stopped too early, while others who are still claiming may no longer be eligible. Here is how it works.

The HMRC Flat Rate: £6 Per Week

The simplest way to claim working from home relief is HMRC's approved flat rate of £6 per week (£312 per year). You do not need to keep receipts or calculate actual costs — HMRC accepts this amount without evidence.

The tax saving depends on your income tax rate:

• Basic-rate taxpayer (20%): £312 × 20% = £62.40/year
• Higher-rate taxpayer (40%): £312 × 40% = £124.80/year

It is not a large sum, but it takes about five minutes to claim and can be backdated up to four years — worth up to £497 for a higher-rate taxpayer who has never claimed.

Who Qualifies in 2026?

The key post-COVID rule is that HMRC now requires your home working to be required by your employer, not just convenient or preferred. Specifically, you must meet at least one of these conditions:

• Your employer does not have a permanent workplace you could reasonably use
• You are required to live far from the office and it is genuinely impractical to commute
• The nature of your job requires you to be at home (e.g. you manage a remote team across time zones)

If you work from home because you prefer it, your employer offers hybrid working, or you find commuting inconvenient — HMRC's current guidance means you do not qualify for the flat rate. This rules out many hybrid workers who claimed during the pandemic but whose employer now has office space available.

The Actual Cost Method

If your home working costs exceed £6/week — for example, if working from home has materially increased your heating and electricity bills — you can claim on actual costs rather than the flat rate. You must be able to show:

• The proportion of your home used for work (calculated by number of rooms or floor area)
• The proportion of time spent working in that space
• Your actual additional costs (utility bills, broadband if solely for work)

This method requires records and is more likely to trigger HMRC scrutiny. For most employees, the £6/week flat rate is simpler and carries less risk.

Employer-Provided Equipment and Broadband

If your employer pays for equipment you use at home — laptop, monitor, phone — this is generally not a taxable benefit in kind, provided it is mainly used for work and ownership does not transfer to you permanently. You do not need to claim anything for this; it is simply exempt from tax.

If your employer pays your home broadband bill directly, this is also exempt from tax, provided the contract is in the employer's name and it is used primarily for work.

However, if you purchase equipment yourself and your employer reimburses you, or if you claim a deduction for costs already met by your employer, this would not be allowable. HMRC does not permit double-claiming.

What Changed When the COVID Easement Ended