UK Working From Home Tax Relief Calculator
Claim the HMRC £6/week flat rate — or actual household costs — for up to 4 previous tax years. WFH relief is abolished from 6 April 2026, so this is your last window to backdate before each year's deadline.
⏰ Last chance — WFH relief abolished from 6 April 2026
HMRC ended this relief for 2026/27 onwards, but you can still backdate a claim for up to the 4 previous tax years. The 2021/22 window closed on 5 April 2026. Claim 2022/23 before 5 April 2027.
Simplest — no evidence of individual bills needed
Relief = expense × your top marginal rate
| Claim | Tax Year | Weeks WFH | Deadline | Refund |
|---|---|---|---|---|
| 2025-26 | 5 April 2030 | £62.40 | ||
| 2024-25 | 5 April 2029 | £62.40 | ||
| 2023-24 | 5 April 2028 | £62.40 | ||
| 2022-23 | 5 April 2027 | £62.40 | ||
| Total refund | £249.60 | |||
The 2021/22 tax year is no longer claimable — its 4-year window closed on 5 April 2026.
Total refund
£250
Across all selected years
Eligible expense
£1,248
Flat rate × weeks × years
Marginal rate
20%
Basic rate (20%)
Online (fastest): Sign in to your Personal Tax Account at gov.uk and use the employee expenses service. You need a Government Gateway ID.
By post (P87 form): Use form P87 for claims under £2,500 per year. Download it from gov.uk and post it to HMRC.
Self Assessment: If you already file a tax return, claim via the employment pages — do NOT use a P87 in addition.
Evidence to keep: A written statement from your employer confirming your role required WFH is strongly recommended. For actual costs, keep 12 months of bills showing the proportion used for work.
What This Relief Covers
If your job required you to work from home, HMRC lets you offset part of your household running costs against your income. There are two methods:
- Flat rate — £6/week (£312/year). No receipts needed. Simplest.
- Actual costs — the business portion of gas, electricity and business phone calls. Needs bills and a time-and-area apportionment (e.g. 10% of bills if you used one room of ten for 40 hours out of 168 hours a week).
Refund = eligible expense × your marginal tax rate. A basic-rate payer at the full flat rate gets about £62/year. Higher-rate payers get around £125/year. Scottish taxpayers use Scottish income tax bands.
Abolition From 6 April 2026
HMRC has confirmed the relief ends with the 2025/26 tax year. From 2026/27 no claim is possible. However, the standard 4-year time limit for overpayment claims still applies, so as of today these windows are open:
- 2022/23 — claim by 5 April 2027
- 2023/24 — claim by 5 April 2028
- 2024/25 — claim by 5 April 2029
- 2025/26 — claim by 5 April 2030
The 2021/22 window closed on 5 April 2026. If you didn't claim it in time, HMRC can no longer accept it.
Eligibility — the "Required" Test
Since 6 April 2022, HMRC only accepts claims where the employee had no choice about working from home. Qualifying situations:
- Your employer had no office at all
- Your duties could only be performed at home
- Your home was too far from the nearest office to commute to reasonably
- You have a formal homeworker contract with no alternative workplace
Hybrid working by contract or choice, occasional homeworking, and "the office was full that day" scenarios all fail the test. If HMRC asks for evidence, a written employer statement confirming your role required WFH is the cleanest proof.
Employer Reimbursement vs Tax Relief
Some employers pay a tax-free £6/week WFH allowance directly (permitted under ITEPA s316A until it is repealed). If your employer already does this, you cannot ALSO claim HMRC relief for the same period — you can only claim the difference if your employer paid less than £6/week. The calculator assumes you are claiming the full flat rate yourself.
What Actual Costs Do Not Cover
HMRC explicitly excludes these even under the actual-cost method:
- Rent or mortgage payments
- Council tax
- Broadband line rental (only additional business-call costs qualify)
- Any dual-use item you'd have bought anyway
Frequently asked questions
Is the £6/week working from home tax relief still available?
The relief has been abolished for the 2026/27 tax year onwards. However, you can still claim retrospectively for up to the 4 previous tax years under HMRC's standard 4-year rule. That means 2022/23, 2023/24, 2024/25 and 2025/26 are still claimable, each with its own deadline (e.g., 5 April 2027 for 2022/23). The 2021/22 year closed on 5 April 2026.
Who qualifies for WFH tax relief?
From 6 April 2022, HMRC only grants the relief if you were REQUIRED to work from home — not if you chose to. Qualifying scenarios include your employer having no office, your duties only being possible at home, or the office being too far from your home to commute. Hybrid working by choice, or working at home for COVID reasons alone (post-Apr-2022), does not qualify.
How much money do I actually get back?
Relief equals the claim amount multiplied by your marginal tax rate. For a basic-rate taxpayer claiming the full £6/week flat rate over 52 weeks that is £6 × 52 × 20% = £62.40 per year. A higher-rate payer gets £124.80. Claiming all 4 open years at the flat rate gives a basic-rate refund of around £249.60.
Flat rate or actual costs — which is better?
The £6/week flat rate needs no receipts and covers the hassle of evidence. The actual-cost method can produce a bigger refund if you pay high gas and electricity bills and your work area is a large share of your home, but you need bills, a sensible apportionment (time × area), and records HMRC can audit. Note actual costs exclude council tax, mortgage interest, rent and broadband line rental.
How do I claim WFH tax relief?
Sign in to your Personal Tax Account on gov.uk and use the employee-expenses online service. If you don't have a Government Gateway ID you can post a paper P87 (for claims under £2,500/year) to HMRC. If you already file Self Assessment, include the claim on your tax return under employment expenses — do NOT submit a P87 as well.
Why is HMRC ending this relief?
HMRC has stated that from 6 April 2026 the relief will no longer be available. The government cited the post-pandemic normalisation of hybrid working and the disproportionate admin burden of policing the tightened "required to work from home" test introduced in 2022. The backdating window remains open under the standard 4-year time limit for overpayment claims.
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