Working from home expenses

Changes to the rules from Aprill 2026.

Before April 2026, you could claim tax relief on expenses you made if you worked from home.

This could cover things like:

• Phone or internet costs
• Gas and electricity costs

But, from April 2026, you can no longer claim tax relief on these. This includes the additional £6 a week (or £26 per calendar month) that you may have been able to claim tax relief for to cover working from home costs.

See below for more information on how this system worked.

Getting costs back from your employer.

The rules on getting costs back from your employer have not changed.

Some people don’t have to work from home but do so regularly by agreement with their employer. If that’s you, slightly different rules apply. If the rules are followed, you won’t have to pay tax on what your employer pays back.

Under these rules, your employer may be able to:

• Pay you back for extra household expenses
• Provide of office equipment and computers for you to use
• Travel that you have to do

Household expenses your employer can cover.

Your employer may be able to reimburse extra costs you have because you work from home, such as:

• Heating and lighting
• Metered water
• Telephone or internet charges
• Additional insurance
• Business rates, if working from home creates a liability

What matters is whether the cost increases because you work from home.

What you can’t claim.

Some costs don’t change whether you work from home or not. These can’t be claimed. This includes:

• Rent or mortgage interest
• Council tax
• Standard water charges

You also can’t claim for things that allow you to work from home in the first place, such as building work, furniture, or office equipment.

That said, your employer may be able to provide equipment instead.

Office equipment and computers.

Your employer can provide things like:

• Office furniture
• Computers or other equipment
• An internet connection

As long as it’s mainly for work, and any personal use is minimal, you won’t have to pay tax on it.

Necessary travel.

If your employer needs you to travel somewhere for work, they can usually pay you back for that travel without it being taxed.

This doesn’t apply to normal commuting or personal travel.

Where to find more information

There’s more detail about homeworking expenses on the government website.

What were the rules before April 2026?

These are the rules for homeworking expenses before 5 April 2026.

You may have been able to claim tax relief on some of your household costs if:

• Your employer needed you to work from home

• Working from home was part of your job, not a personal choice
• There was an agreement with your employer that homeworking is needed

You could claim for costs like phone, internet, gas or electricity. This meant that you didn’t pay tax on the part of your bills that you used for work.

To make things simpler, HMRC allowed employees to claim tax relief for £6 per week (£26 per calendar month) for homeworking costs without asking for receipts or detailed calculations.

This system came to an end on 5 April 2026.

Where can I go for help?

If you’re unsure what applies to you, or you’re worried you’ve got something wrong, you’re not alone. Tax rules are complicated. And it’s okay to ask for help.

If you need support with a tax problem, TaxAid is here to help you make sense of it and take the pressure off.