# Working From Home Tax Relief to Be Abolished: Claim Before Deadline

The UK's standard working from home tax relief will be permanently abolished on 6 April 2026. This complete guide explains how to secure your 2025/26 claim and successfully backdate claims for prior years.

**Published:** 2026-07-05  
**Updated:** 2026-07-05  
**Source:** https://aztajournal.com/gb/working-from-home-tax-relief-abolished

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> The standard tax relief for employees who work from home will be permanently abolished on 6 April 2026. This complete guide explains how to claim your entitlement for the current 2025/26 tax year and how to successfully backdate your claims.

Yes, you can still claim working from home tax relief for the 2025/26 tax year, but you must act quickly before the entire scheme is officially abolished on 6 April 2026. Following an announcement at the Autumn Budget 2025, individual claims for non-reimbursed household expenses will no longer be permitted for any period starting on or after the 2026/27 tax year.

To secure your tax savings, you must submit a claim through HM Revenue and Customs (HMRC) for the current 2025/26 tax year, or seek to backdate your claims for eligible prior years. After the 6 April 2026 deadline, the responsibility for covering these expenses shifts entirely to employers if they choose to reimburse you without tax consequences.

## Key Takeaways

- The working from home tax relief scheme will be permanently abolished on 6 April 2026.
- Claims for the 2025/26 tax year are still valid if you meet the strict HMRC eligibility criteria.
- Eligible taxpayers can receive up to £124.80 per year depending on their tax band.
- Claims can be backdated for up to four previous tax years where contractual working conditions were met.
- After the abolition date, any tax benefits must be managed via direct employer reimbursements.

## Can I claim working from home tax relief for employees in the UK?

Yes, employee-led claims are fully valid for the 2025/26 tax year, but the entire relief scheme will be abolished on 6 April 2026. According to official GOV.UK policy papers, no individual tax relief claims will be accepted for subsequent tax years.

To benefit from this deduction, employees must submit their claims for the 2025/26 tax year directly to HMRC. This can be processed online, via a postal form, or through a Self Assessment tax return depending on how you usually manage your UK taxes.

## Am I eligible to claim for the 2025/26 tax year?

You are eligible to claim if your employer contractually requires you to work from home and does not reimburse your additional household expenses. You cannot legally claim this tax relief if you work from home by choice.

HMRC enforces strict guidelines regarding eligibility to ensure only non-discretionary home working is subsidised. The core criteria include the following points:

- Your contract of employment explicitly states you must work from home, or your employer lacks physical office space for you.
- You have not received any direct reimbursement from your employer to cover your household utility increases.
- You do not work from home simply because of hybrid working patterns that allow optional remote days.

## What is the flat rate vs actual cost allowance?

The flat rate allowance lets you claim a fixed deduction without proof, while the actual cost allowance requires detailed evidence of your bills. Choosing the best option depends on your actual household spending and the records you keep.

The table below compares the key differences between the standard flat rate and claiming your actual documented costs for the 2025/26 tax year.

| Feature | Flat Rate Allowance | Actual Cost Allowance |
| --- | --- | --- |
| Claim Value | £6 per week (£312 per year) | Variable based on actual calculations |
| Evidence Required | None | Utility bills, receipts, calculations |
| Basic Rate (20%) Saving | £62.40 per year | 20% of documented qualifying costs |
| Higher Rate (40%) Saving | £124.80 per year | 40% of documented qualifying costs |

## How do I claim working from home tax relief?

To claim your tax relief, you can use HMRC's online portal, submit a Self Assessment tax return, or send a postal P87 form. The method you choose depends on your current tax filing status and individual preferences.

Follow these steps to submit your claim for the 2025/26 tax year before the scheme is finalised:

1. Verify your eligibility using the official HMRC online eligibility checker tool.
2. Access the online service portal under 'Claim tax relief for job expenses' to adjust your current tax code.
3. If you file a Self Assessment tax return, enter your working from home expenses in the relevant employment section before 31 January 2027.
4. Alternatively, download, print, and complete HMRC postal form P87, ensuring you attach physical evidence of your home-working requirement.

## Can I backdate working from home tax relief claims?

Yes, you can backdate your tax relief claims for up to four previous tax years prior to 2025/26. However, you must meet the specific HMRC eligibility requirements that were active during each individual tax year.

When look back at your past employment records, observe the following parameters to ensure compliant submissions:

- You can submit historical claims for the 2021/22, 2022/23, 2023/24, and 2024/25 tax years.
- For the pandemic year of 2021/22, HMRC criteria were relaxed, allowing claims if you worked from home even for a single day due to COVID-19 rules.
- For tax years from 2022/23 onwards, the stricter rules apply, meaning you must prove work was contractually mandated rather than voluntary.

## What can you claim instead after 6 April 2026?

After the scheme ends, you can receive tax-free and National Insurance-free homeworking payments funded directly by your employer. This shifts the administrative and financial responsibility from individual claims to company-sponsored benefits.

Under Section 316A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), the legislative options are structured as follows:

- Employers can pay employees up to £6 per week tax-free to cover additional household costs without requiring proof.
- Employers can reimburse higher actual costs tax-free, provided the employee provides clear utility bill evidence and receipts.
- These direct payments do not attract any Class 1 National Insurance Contributions for either the employer or the employee.

### Is working from home tax relief being abolished?

Yes. Following options outlined in the Autumn Budget 2025, individual employee-led tax relief for non-reimbursed home expenses will be permanently abolished on 6 April 2026. Claims for the 2025/26 tax year and prior backdated years can still be legally submitted.

### How much working from home tax relief can I claim for 2025/26?

You can claim a flat rate of £6 per week (£312 per year). Basic rate taxpayers save £62.40 per year, and higher rate taxpayers save £124.80 per year. Alternatively, you can claim actual costs if you have utility receipts.

### Can I claim tax relief if I choose to work from home?

No. HMRC rules stipulate that you cannot claim tax relief if your home working setup is voluntary. You must be contractually required by your business or employer to work from home to meet the qualification criteria.

### Which bills can I include if claiming for actual costs instead of the flat rate?

You can claim for additional electricity, gas, and business phone calls. You cannot claim for fixed household bills that you would pay anyway, such as your broadband line, mortgage interest, rent, or council tax.