Last updated: 9 May 2026 | Reviewed against official UK guidance where available | Budgeting and Money Tips
For 6 April 2026 to 5 April 2027, GOV.UK says employees cannot claim tax relief for working from home. You may still be able to check the previous four tax years if you were eligible at the time, and self-employed expense rules are separate.
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GOV.UK now states that employees will not be able to claim tax relief for working from home in the 2026/27 tax year. That means the old flat-rate approach should not be presented as an ongoing employee claim route.
You can still check whether an earlier tax year is claimable if you met the rules at the time. Self-employed people should use the separate business-expense rules rather than employee working-from-home relief.
Why the Working From Home Allowance Was Scrapped
HMRC cited “normalisation of working patterns” as the primary reason for ending the scheme. The allowance, introduced during the pandemic, was always intended as temporary relief.
Treasury data shows the scheme cost £525 million in its final year. Government officials argued that with hybrid working now standard, the blanket approach no longer fitted modern work patterns.
The decision also aligns with HMRC’s push towards Making Tax Digital. Officials want taxpayers to engage more actively with their tax affairs rather than rely on automatic allowances.
Timeline of the Announcement
Chancellor Rachel Reeves first hinted at changes in her Autumn Statement 2025. The formal announcement came in January 2026, giving taxpayers just three months to prepare.
The government rejected calls for a phased withdrawal. From 6 April 2026, the £6 weekly allowance simply disappears from the tax system.
What Changes from 6 April 2026 for Working From Home Allowance
According to GOV.UK, from the tax year 6 April 2026 to 5 April 2027, employees cannot claim tax relief for working from home. This is the key point for employees.
Do not rely on the old flat-rate working-from-home allowance for 2026/27 employee claims. If you are checking a past tax year, use GOV.UK’s eligibility rules for that tax year and keep evidence.
What You Can Still Check
- Previous tax years: GOV.UK says you can still claim for the four previous tax years if you were eligible at the time.
- Self Assessment: if you already complete a tax return, check HMRC’s route for claiming eligible employment expenses for earlier years.
- Self-employed costs: if you are genuinely self-employed, use the separate GOV.UK business-expense rules.
- Employer support: ask your employer whether they reimburse required home-working costs under their own policy.
Records You May Need for Earlier Eligible Claims
If you are checking an earlier eligible year, keep evidence that you were required to work from home and evidence for any exact costs claimed. GOV.UK says evidence may be needed when claiming exact amounts.
For 2026/27 employee working-from-home tax relief, the safer position is to assume no claim is available unless GOV.UK updates the rule.
How to Check Any Earlier-Year Claim
Use GOV.UK’s employee expenses service or your Self Assessment return if that is how you normally report tax. Check the year you are claiming for, the eligibility conditions and the evidence rules before submitting anything.
Do not claim for private household costs or mixed personal costs unless official guidance clearly allows the work-related proportion for the relevant tax year.
Keeping Your Position Safe Under the New Working From Home Rules
The safest approach is to separate three things: employee claims for 2026/27, earlier-year employee claims, and self-employed business expenses. They are not the same.
Timing Your Checks
If you think you were eligible in an earlier tax year, check the deadline and rules on GOV.UK before making or amending a claim.
Record-Keeping Best Practices
Keep employer instructions, work-from-home requirements, bills, receipts and any HMRC correspondence. Good records matter more than estimates.
What to Do from April 2026
- Check GOV.UK’s working-from-home tax relief page before claiming.
- Do not use the old flat-rate employee allowance for the 2026/27 tax year.
- If you are checking earlier years, confirm that you met the rules for that year.
- If you are self-employed, use the self-employed expenses guidance instead.
- Keep records before submitting any claim.
- GOV.UK: Working from home tax relief
- GOV.UK: Claim tax relief for job expenses
- GOV.UK: Expenses if you are self-employed
Rules, rates and provider terms may change. Check official sources before making financial decisions.
This content is based on publicly available UK financial guidance and trusted sources such as GOV.UK, HMRC, FCA, and MoneyHelper. It is for informational purposes only and not financial advice. Rules and rates may change, so check official sources before making decisions.
Before you act: tax checks
Use this section as a final check before applying, claiming, switching, transferring money or relying on a figure. Rules, rates and provider terms can change, so verify the current position with the linked official sources.
| Decision point | What to check | Source to verify |
|---|---|---|
| Tax year | Confirm which tax year the rule applies to and whether the figure is historical or current. | GOV.UK: working from home tax relief GOV.UK |
| Records | Keep statements, payslips, dividend vouchers, sale records, receipts and HMRC notices. | GOV.UK: claim tax relief for job expenses HMRC / GOV.UK |
| Personal position | Tax depends on income type, residence, allowances and whether you are employed, self-employed or a landlord. | GOV.UK: self-employed expenses GOV.UK |
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Frequently Asked Questions
Has the working from home tax allowance been scrapped?
Yes, the £6 weekly (£312 annual) working from home allowance ended on 5 April 2026. HMRC discontinued the scheme as part of wider tax simplification measures. You can no longer claim this flat-rate allowance for any tax year from 2026/27 onwards.
Can I still claim tax relief for working from home in 2026?
For the 2026/27 tax year, GOV.UK says employees cannot claim tax relief for working from home. You can still check the previous four tax years if you were eligible at the time, and self-employed rules are separate.
How much was the working from home allowance worth?
The allowance provided £312 annual tax relief, worth £62.40 to basic rate taxpayers and £125 to higher rate taxpayers. The actual cash saving depended on your marginal tax rate, with most people saving between £60-125 yearly.
What expenses can I still claim if I work from home?
For employees, check GOV.UK before claiming. Earlier eligible years may require evidence, while self-employed people should use the separate business-expense rules.
Do I need to repay any working from home tax relief?
No repayment is required for allowances claimed in previous tax years. The change only affects claims from 6 April 2026 onwards. Historical claims under the flat-rate scheme remain valid and don’t need adjustment.
MoneyWise UK provides information for general guidance only. This is not financial advice. Always consult a qualified financial adviser before making major financial decisions.
