Can I still claim working-from-home tax relief?
Yes, but only if your employer requires you to work from home. Choosing to under a flexible arrangement doesn’t qualify.
How much is the flat-rate allowance?
£6 a week, or £312 a year, claimed without needing to keep receipts.
How much will I actually save?
You get tax relief at your marginal rate on £312 — about £62 at basic rate and £125 at higher rate per year.
Do I need receipts for the flat rate?
No. The £6/week flat rate needs no evidence. You only need records if you claim actual extra costs.
How do employees claim?
Through the Personal Tax Account online service, on form P87, or on the SA102 pages if you file Self Assessment.
What is form P87?
The form employees use to claim tax relief on job expenses, including working-from-home costs, when not filing Self Assessment.
Can I claim if I only work from home some days?
If your employer requires home working, you can claim the flat rate for weeks you work from home; partial-week rules can apply.
What actual costs can I claim?
The extra cost of heating, lighting and business phone calls attributable to working from home — not fixed costs you’d pay anyway.
Can I claim rent or mortgage as an employee?
No. Employees can’t claim a share of rent or mortgage; those are fixed costs unrelated to the extra cost of working from home.
How do the self-employed claim home costs?
Either simplified expenses (£10–£26/month by hours) or a fair apportionment of actual home running costs against profit.
What are simplified expenses?
Flat monthly amounts for the self-employed: £10 (25–50 hrs), £18 (51–100 hrs), £26 (101+ hrs) worked from home.
Can the self-employed claim rent and utilities?
Yes — a reasonable proportion based on rooms used and time, if using the actual-cost method rather than simplified expenses.
How is the relief given?
For employees, usually by adjusting your tax code so you pay less tax during the year.
Can I backdate a claim?
Yes — employment expense claims can usually be backdated up to four tax years if you were eligible.
Does my employer have to pay me for working from home?
They can pay up to £6/week tax-free, but aren’t obliged to. If they don’t, you may claim the tax relief instead.
Do I qualify if there’s no office?
Yes. If your employer has no office or your role can only be done from home, that’s a requirement to work from home.
Can I claim for office furniture or equipment?
Equipment your employer provides or reimburses is usually tax-free. Buying it yourself may be claimable if used solely for work — rules are strict.
Is broadband claimable?
Only the extra cost attributable to work. If you’d pay for broadband anyway, the fixed cost isn’t claimable.
Does the relief affect my tax code?
Yes — HMRC typically increases your tax-free amount, lowering the tax deducted from your salary.
Can company directors claim?
Directors who are required to work from home may claim similarly, but should consider the company’s position and take advice.
What records should the self-employed keep?
Hours worked from home (for simplified expenses) or bills and apportionment workings (for actual costs), kept for at least five years.
Can I claim both flat rate and actual costs?
No — choose one method per year. Use whichever gives the larger, justifiable claim.
Does working from home affect Capital Gains Tax on my home?
Using a room exclusively for business can restrict Private Residence Relief. Keeping some personal use of the space usually avoids this.
Is the relief worth claiming?
For required home-workers, yes — it’s quick to claim and recovers tax each year you’re eligible.
Where can I find official guidance?
See gov.uk working-from-home relief for employees and gov.uk simplified expenses for the self-employed.
