UK Working From Home Tax Relief 2026/27 — £6/wk, Eligibility, How to Claim

Reviewed by Alex Morgan · Updated April 2026 · Post-Covid tightening still in force

Who qualifies in 2026/27

The post-Covid tightening (April 2022) is the killer for most modern hybrid workers. HMRC's view: voluntary hybrid working — even where the employer encourages it — does NOT meet the "required" threshold. The legal test is whether you would face dismissal or substantive disadvantage by attending the office instead. Most modern UK hybrid policies are framed as offering flexibility, not requiring WFH — so they fail the test.

2026/27 tax savings by band

£6/week vs claiming actual costs

You have two options for the household-cost element of WFH:

• £6/week flat rate — no receipts required. Most people use this. Worth £62-£187 per year depending on band.
• Actual costs — you can claim higher if you can show evidence of additional electricity, gas, water and broadband costs caused by working from home. Methodology: identify the proportion of household costs reasonably allocable to the home-office space and hours. Most people don't bother because the admin is significant and the difference is small (£100-£200/year extra typically); HMRC sometimes pushes back on weak methodologies.

Pure capital costs (desk, chair, monitor) are NOT covered by the £6/week — they fall under Annual Investment Allowance if employer-provided, or remain personal expenses if you bought them yourself. Most employers provide equipment because it's tax-deductible to them and creates no Benefit-in-Kind to the employee.

How to claim (PAYE employees)

1. Confirm your employer doesn't already pay you the £6/week tax-free. Check your payslip and contract. If they do, no claim is needed; you've already got it.
2. Check eligibility honestly — voluntary hybrid almost certainly fails. If you're in any doubt, don't claim — HMRC routinely opens enquiries on dubious WFH claims and asks for evidence of "required" home working.
3. File form P87 at gov.uk → "Tax relief for expenses of employment." Online, free. Need: NI number, employment dates, employer PAYE reference (on your P60), the £6/week × number of qualifying weeks claim.
4. Backdate up to 4 tax years — 2022/23, 2023/24, 2024/25, 2025/26. Big back-claim if you genuinely qualify going back.
5. HMRC adjusts tax code — typically within 6 weeks. The saving comes through PAYE in your salary; no lump-sum cheque.
6. Self Assessment route — if you already file SA, claim on SA102 employment supplementary page. Same calculation; goes through SA reconciliation.

Self-employed — different rules

Self-employed UK workers don't use the £6/week regime. Two options:

• Simplified expenses (HMRC flat rate):
  • 25-50 hours/month: £10/month
  • 51-100 hours/month: £18/month
  • 101+ hours/month: £26/month (£312/year)
• Actual costs apportioned — calculate proportion of bills (heat, light, broadband, council tax, mortgage interest) attributable to the home-office space and hours. Stronger justification needed; better for high-cost households.

Be careful: if you claim a portion of mortgage/rent for a dedicated office room, this can affect Capital Gains Tax on sale of the home (Private Residence Relief is reduced for rooms used "exclusively" for business). Most accountants advise treating any home-office space as "dual use" to preserve full PRR.

Common errors HMRC enquiries flag

• "My employer says I can WFH" ≠ "my employer requires me to" — the most common rejection reason.
• Voluntary hybrid claims — flat 50/50 hybrid where you can choose your days fails the "required" test.
• Counting the Covid period as ongoing — special rules ended April 2022.
• Claiming for occasional/evening/weekend WFH — must be your normal working pattern, not overflow.
• Receipts not retained — if you claimed actual costs, HMRC will ask for receipts. Keep 4 years.
• Claiming both £6/week from HMRC AND employer payment — illegal double-claiming; HMRC will reverse.

Pair this with

• → UK Mileage Allowance 2026/27 — sister relief for the commute side
• → UK Self Assessment 2026/27
• → UK flexible working guide 2026
• → UK Personal Allowance 2026/27
• → UK Cycle to Work Scheme 2026
• → UK tax reliefs at work — 15 guides

Sources

1. gov.uk — Working at home tax relief
2. gov.uk — Tax relief for employees (form P87)
3. gov.uk — Simplified expenses if self-employed
4. ITEPA 2003, s.336 — General rule for deductions
5. ITEPA 2003, s.316A — Employer-provided homeworker household expenses