Working From Home Tax Relief UK 2025

Calculate your WFH tax relief using the £6/week flat rate for employees or HMRC simplified expenses for the self-employed. Or calculate based on actual additional household costs.

If your employer requires you to work from home, you can claim tax relief on the additional household costs you incur. Here is a step-by-step explanation of the two methods available for 2025/26.

The simplest option is the flat rate of £6 per week (£312 per year). You do not need to keep receipts or prove your costs — just confirm that you regularly work from home as part of your job. A basic rate taxpayer saves £62.40 per year, and a higher rate taxpayer saves £124.80. If your actual costs are higher, you can claim the exact amount instead, but you will need evidence of your additional expenditure on heating, electricity, metered water, and broadband.

HMRC received 1.5 million WFH tax relief claims for the 2022/23 tax year, down from the peak of 4.9 million during the pandemic (HMRC P87 Claims Data, 2024). Self-employed workers use HMRC's simplified expenses method instead, which allows between £10 and £26 per month depending on hours worked at home. Use this calculator to find out which method gives you the larger saving.

How to calculate your WFH tax relief

  1. Select whether you are employed or self-employed
  2. Choose the flat rate method or enter your actual additional costs
  3. Add your income tax rate so the calculator can work out the saving
  4. See your annual tax relief and how to claim it from HMRC

Written by the CalcStack team · Last updated March 2026

£6 per week = £312 for a full year (52 weeks)

Frequently asked questions

Can I claim tax relief for working from home?▾
Yes, if your employer requires you to work from home (not just allows it as a choice), you can claim tax relief on additional household costs. Employees can claim £6 per week without receipts or use actual costs. Self-employed people can use HMRC simplified expenses or actual costs.
How much is the WFH tax relief flat rate?▾
The flat rate for employed workers is £6 per week (£312 per year if you work from home every week). You do not need to keep receipts. A basic rate taxpayer gets 20% back (£62.40 per year) and a higher rate taxpayer gets 40% back (£124.80 per year).
Do I need to work from home every day to claim?▾
No. You can claim for any week in which you work from home for at least part of the week. However, you can only claim the flat rate if your employer requires you to work from home, not if you choose to. Hybrid workers who are required to WFH on certain days can claim.
What are HMRC simplified expenses for self-employed?▾
Self-employed workers who use their home for business can claim a flat rate based on hours worked at home per month: £10 for 25-50 hours, £18 for 51-100 hours, and £26 for 101+ hours. This replaces the need to calculate actual costs and proportions.
Can I claim actual costs instead of the flat rate?▾
Yes, but you must keep evidence of the additional costs incurred by working from home. This typically includes a proportion of heating, electricity, broadband, and phone costs. The business proportion is usually calculated based on the number of rooms used and hours worked.
How do I calculate the business proportion of my bills?▾
A common method is to divide the total cost by the number of rooms in your home, then multiply by the number of rooms used for work, and then by the proportion of time used for work. For example, if you use 1 of 5 rooms for work and work 40 of 168 hours per week, the proportion would be roughly 1/5 x 40/168 = about 4.8%.
How do I claim WFH tax relief as an employee?▾
You can claim online through the HMRC portal at gov.uk/tax-relief-for-employees/working-at-home. For claims under £2,500 per year, use form P87. For larger claims or if you already file a self-assessment return, include it in your tax return. Claims can be made for the current and previous 4 tax years.
Can I still claim after returning to the office?▾
You can only claim for periods when you actually worked from home because your employer required it. If you have returned to the office full-time, you cannot continue claiming. However, you can still claim for past tax years when you did work from home.
Does WFH tax relief affect my capital gains tax?▾
If you use a room exclusively for business, it could theoretically affect your principal private residence relief for CGT when you sell your home. However, HMRC has confirmed that occasional or part-time business use of a room does not create a CGT issue. Avoid designating a room exclusively for business.
Can my employer pay me a WFH allowance tax-free?▾
Yes. Your employer can pay you up to £6 per week (or £26 per month) tax-free as a working from home allowance without any evidence of costs. Payments above this amount require evidence of actual additional costs. If your employer pays the full £6/week, you cannot also claim tax relief.

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© 2026 CalcStack — a Flavoureak UK Ltd product. WFH tax relief rates are based on HMRC guidance for the 2024/25 tax year. This calculator provides estimates only and is not tax advice.