Working from home has become a common way of working in the UK, with many employees and self-employed people now working from home either fully or part of the week. Although many love the flexibility of remote work, this can result in higher household bills such as heating, electric and internet for most. 

If you're spending more to work from home, you may be wondering whether you can get some of those costs back through tax relief. The answer depends on whether you're employed or self-employed.

The rules around working-from-home tax relief have changed on April 6th 2026. Employees can no longer claim Income Tax relief from HMRC for unreimbursed household expenses when working from home. However, employers can still make tax-free payments towards additional household expenses where the relevant conditions are met. Self-employed people can still claim allowable business expenses for working from home.

For Employees 

Since 6 April 2026, employees can no longer claim Income Tax relief from HMRC for unreimbursed household expenses when working from home. If you're looking to claim for an earlier tax year, you may still be able to claim if you meet the conditions that applied during that tax year.

It's important not to rely on older guidance that says employees can claim £6 per week. That was the flat-rate amount available under the previous rules and does not apply to employee claims for expenses incurred from April 6th 2026 onwards.

For the self-employed 

As a self-employed person, you may be allowed to claim more expenses related to working from home than an employee or director. HMRC allows you to claim relief at a flat rate of either £10, £18 or £26 per month, depending on the number of hours you typically work from home. And you don’t need to provide any records of your expenses. 

These simplified expense rates are based on the number of hours you work wholly and exclusively on your business at home each month:

If you can prove that your actual costs are higher than the flat rate, then you may also be able to claim a higher amount. You will, though, need supporting evidence to show that the amount you are claiming is no more than the additional expenses you have actually incurred. If you use the actual-cost method, you’ll need to work out a reasonable business proportion for costs that have both personal and business use. The simplified expenses method does not require you to work out the business proportion of your household running costs.

You must be able to prove that you personally pay these costs, and that they are not paid by a partner or spouse.

Self Assessment 

If you’re self-employed, you claim your allowable working-from-home expenses when you complete your Self Assessment tax return. You’ll need to calculate the amount you can claim using either HMRC's simplified expenses method or the actual-cost method, then include the allowable amount when working out your business profits.

For example, if you use the simplified expenses method and work wholly and exclusively on your business from home for 101 hours or more in a month, you can claim £26 for that month. If you use the actual-cost method, you'll need to keep records of the relevant household costs and your calculation of the business proportion.

You don't receive the amount you claim as a separate payment. Instead, the expense reduces your taxable business profit, which can reduce the amount of tax you owe. If you’re unsure about this or tax in general, you can book a free call with our advisors who will happily talk you through things and support you in finding the perfect package for you.

If you’re an employee looking at an earlier tax year, you may still be able to claim working-from-home tax relief if you met the rules that applied at the time. However, from April 6th 2026, the flat rate relief changed. 

Frequently asked questions about working-from-home tax relief

Can I claim working-from-home tax relief if I'm self-employed?

Yes. If you're self-employed, you may be able to claim allowable business expenses for working from home. You can use HMRC's simplified expenses rates or calculate your actual costs, depending on which method is more appropriate for you.

Can I claim working-from-home tax relief if I work for an employer?

Not for unreimbursed household expenses incurred from April 6th 2026 onwards. However, you may still be able to claim for earlier tax years if you met the eligibility conditions that applied at the time.

How much can self-employed people claim for working from home?

If you use HMRC's simplified expenses method, you can claim £10, £18 or £26 per month depending on the number of hours you work wholly and exclusively on your business from home. You can alternatively use the actual-cost method if that is more appropriate for your circumstances.

Can my employer pay me for working from home?

Yes. Employers can still make tax-free payments towards eligible additional household expenses where the relevant conditions are met. They can pay up to £6 per week (£26 per month for monthly-paid employees) without requiring evidence of the actual costs, or more where the employee provides evidence of the additional costs incurred.

How Crunch can help

Knowing you can claim working-from-home expenses is just the start. The bigger question is whether you’re claiming everything you’re entitled to, without making a mistake that could cause problems later. 

The benefit of using Crunch as your online accountant is that you get unlimited access to tax experts and certified accountants, meaning you’ll never need to worry about asking a question. From compliance-checking questions to tax-saving advice, we’d be behind you every step of the way.

Working-from-home expenses are just one part of the picture. We go beyond box-ticking accounting to help you find legitimate expenses and tax-saving opportunities based on your circumstances, so you’re not relying on a generic checklist or trying to work it all out yourself. 

Want to see what you could be missing? Find out how affordable accounting can be with our Instant Quote tool for a free instant accounting quote.