Working from home tax relief: what can you claim?

Working from home tax relief depends on the legal capacity in which the person works. Employees, sole traders and company directors face different rules and evidence requirements.

Employees working from home

GOV.UK says employees may be able to claim tax relief for additional household costs if they have to work at home for all or part of the week. However, GOV.UK also states that from the tax year 6 April 2026 to 5 April 2027, employees will not be able to claim tax relief for working from home, though claims can still be made for the four previous tax years. HMRC employee working from home guidance.

General employee expense conditions

HMRC states that tax relief may be available where employees use their own money for things they must buy for work and only use for work, but no claim is available where the employer reimburses the cost in full. HMRC employment expenses guidance.

Self-employed working from home

For self-employed individuals, GOV.UK explains that simplified expenses can be used to calculate allowable home working expenses using a flat rate based on hours worked from home each month. The flat rate does not include telephone or internet expenses. HMRC simplified expenses guidance.

Common mistakes

• Assuming employee and self-employed rules are the same.
• Claiming private household costs without a business basis.
• Ignoring employer reimbursement.
• Using estimates without evidence.
• Failing to distinguish director, employee and company positions.