Work From Home Tax Rebate: Claim Before April 2026

This is the last full tax year in which UK employees can claim working from home tax relief directly from HMRC. From 6 April 2026, this relief is being removed for PAYE workers. If you've worked from home at any point since April 2021 and haven't claimed, the clock is ticking.

If you've worked from home at any point since the 2021/22 tax year and you haven't claimed the working from home tax relief, you're losing money. And the window to recover it is closing fast.

From 6 April 2026, employees can no longer claim this relief directly from HMRC. Around 300,000 UK workers currently use it. After April 2026, the only way to get this support is for your employer to reimburse you directly, which most won't.

This article explains what the relief is worth, who can still claim, the urgent deadlines, and how to recover what you're owed before the window closes.

What is the working from home tax relief?

The working from home tax relief lets employees claim tax back on the additional household costs they incur because they have to work from home. Things like extra electricity, gas, and metered water that wouldn't have been used if they were in the office.

HMRC offers two ways to calculate the claim:

Method 1: Flat rate (£6 per week)

The simpler option. You claim £6 per week regardless of your actual costs, with no need for receipts or evidence. Over a full year, that's £312. Your rebate is the tax you would have paid on £312.

Method 2: Actual costs

If your actual additional household costs are higher than £6 per week, you can claim the exact amount. You'll need to evidence this with bills and calculations showing the work-related portion.

For most employees, the flat rate is easier and produces a similar result.

Who qualifies for the relief?

To qualify for the working from home tax relief as an employee, you must have been required to work from home by your employer. Not chosen to. Required.

HMRC's test is whether your employer provided you with somewhere to work that you could have used. If they did, and you worked from home by choice or hybrid arrangement, you don't qualify.

You qualify if:

• Your employment contract required you to work from home
• Your employer did not provide a workplace where you could have done the job
• You worked from home because of national restrictions (this covered all employees during the COVID lockdowns)

You may not qualify if:

• You chose to work from home for personal preference
• Your employer offered office space you could have used
• Your role was hybrid by choice rather than requirement

How much can you claim?

These figures assume you worked from home for the full tax year. If you only worked from home for part of a year, you can typically still claim a proportional amount. For the COVID years (2020/21 and 2021/22), HMRC allowed claims for the full year even if you only worked from home for one day.

The critical deadlines

There are two deadlines to be aware of.

Deadline 1: The 2021/22 tax year window closes on 5 April 2026

Like all PAYE rebate claims, working from home relief can be claimed across four backdated tax years. Each April, the oldest year drops off. The 2021/22 tax year, which covered most of the COVID lockdown period, closes permanently on 5 April 2026. After that date, any unclaimed 2021/22 relief is gone.

Deadline 2: The relief itself is abolished from 6 April 2026

From 6 April 2026, employees can no longer claim working from home tax relief directly from HMRC. The Government has confirmed this change. After that date, the only way to receive support for home-working costs is for your employer to reimburse you directly, which most employers don't do.

Claims for the 2022/23, 2023/24, and 2024/25 tax years can still be made after April 2026 (each within its own four-year window), but no new claims for the 2025/26 or later tax years will be accepted from employees.

If you've worked from home for any portion of any tax year since April 2021 and you haven't claimed yet, this is the year to do it.

How to claim before the window closes

Option 1: Claim directly through HMRC

Go to GOV.UK and use HMRC's online service for working from home tax relief. You'll need a Government Gateway account.

You can also submit a P87 form by post for each tax year you're claiming for. Processing time is 8 to 12 weeks per claim. If you're claiming for multiple years, you'll need to submit a separate form for each year.

Option 2: Use a specialist accountancy firm

A specialist firm can identify the working from home relief along with every other allowance you might qualify for, submit all the claims at once, and handle any follow-up with HMRC. Most workers who qualify for working from home relief also qualify for at least one other allowance, and a combined claim recovers significantly more than a single-allowance claim.

SmartRebate connects you with a regulated accountancy firm processing over 1,700 claims every month. Success rate is over 90%. Typical timeline is 3 to 6 weeks from application to payment in your bank account.

The hybrid working grey area

One of the most common questions about working from home tax relief is whether hybrid workers qualify. The answer depends on how the hybrid arrangement is structured.

Hybrid by employer requirement

If your employer requires you to split your time between office and home (e.g. mandatory two days at home per week as part of your contract), you may qualify for the relief in proportion to the time worked from home.

Hybrid by choice

If your employer offers flexible working and you choose to work from home some of the time, you don't qualify. HMRC's test is that home working must be required, not optional.

Hybrid by necessity

If your role is location-based and you sometimes work from home outside normal hours (taking calls in the evening, finishing reports at weekends), this also doesn't qualify because the home working isn't required for the core role.

In practice, most hybrid arrangements introduced after 2022 are structured as flexible options rather than mandatory requirements, which is why fewer workers qualify for the relief in 2024/25 and 2025/26 than in 2020/21 and 2021/22.

What you can claim for equipment after April 2026

While the £6 per week home working tax relief is being abolished, some related claims survive.

Equipment purchased for work use can still be claimed under the general employment expenses rules. This includes items like a desk, chair, monitor, or other essentials needed to perform your role. These would be claimed via the P87 form (or Self Assessment if your total expenses exceed £2,500) rather than as part of a working from home flat-rate claim.

Tax relief on equipment is calculated differently to the flat-rate home working allowance. You can typically claim either the full cost in the year of purchase (if HMRC accepts the item as wholly and exclusively for business use) or a proportion based on business versus personal use.

What employers can still offer after April 2026

From 6 April 2026, employers can reimburse home-working employees up to £6 per week tax-free without it being treated as taxable income. The Government's position is that this is the new mechanism for supporting home workers.

In practice, only a minority of employers currently offer a home-working allowance. If yours doesn't, the practical effect of the change is that you lose the £62 to £124 per year that the HMRC relief was worth.

Workers worried about the change should ask their employer whether a home-working allowance is being introduced. If not, that's a legitimate point for discussion at performance reviews or when negotiating contract terms.

How to maximise what you can still recover

If you've never claimed and you've worked from home consistently since April 2021, the maximum claim period covers four full tax years (2021/22 to 2024/25) plus the current 2025/26 year, which can also be claimed since the relief is still active for the year ending 5 April 2026.

Maximum recoverable per tax rate band:

• Basic rate (20%): up to £312 across five years
• Higher rate (40%): up to £624 across five years
• Additional rate (45%): up to £702 across five years

If you also have other allowances applicable to you (uniform, professional fees, mileage), these can all be claimed in a single submission alongside the working from home relief. The combined claim typically recovers significantly more than the working from home element alone.

Common questions about working from home claims

Can I claim if I only worked from home one day a week?

Possibly, depending on the tax year. For the 2020/21 and 2021/22 tax years, HMRC allowed claims for the full year even if you only worked from home for one day. For 2022/23 onwards, the rules are tighter and you'd need to demonstrate that home working was required by your employer.

Can I claim if my employer reimbursed me for working from home costs?

No. If your employer has already paid you a working from home allowance, you cannot also claim tax relief on the same costs. The relief only applies to additional costs you've borne yourself.

Does claiming working from home relief affect my tax code?

Yes, but only for the current and future tax years. For backdated years, HMRC pays a one-off rebate directly to your bank account. For the current tax year, HMRC adjusts your tax code so you pay slightly less tax going forward.