Working from home tax relief after April 2026
Employees cannot claim homeworking tax relief for 2026/27. Earlier eligible years remain subject to the claim window. Self-employed homeworking costs have separate rules.
Can employees claim for earlier years?
Potentially, if homeworking was required and the conditions for the relevant year were met. Choosing to work at home is insufficient. Gather evidence and check earlier claims.
Do sole traders use £6 per week?
No. Eligible simplified monthly homeworking deductions are £10 for 25–50 business hours, £18 for 51–100 and £26 for 101 or more. Calculate each month separately.
Can I use actual costs instead?
Eligible self-employed people can compare the allowable business share of actual costs with simplified expenses. Limited companies cannot use the sole-trader simplified-expenses scheme.
Before you claim
Keep records, subtract reimbursements and check what you have already claimed. Entitlement depends on your circumstances in each tax year. You can use HMRC’s services yourself without buying a report.