Reviewed by Mustafa Bilgic
Founder, WebCalculator · Last updated 26 July 2026
Flat rate and eligibility per GOV.UK guidance. Tax rates from HMRC 2026/27. Not financial advice.
If your employer requires you to work from home, you can claim tax relief of £6 per week (£312 a year) without receipts. That saves a basic-rate taxpayer £62.40 a year and a higher-rate taxpayer £124.80. Enter your salary below to see your exact saving — or enter actual costs if they exceed the flat rate.
Flat rate or actual costs
HMRC allows employees who are required to work from home to claim tax relief on additional household costs — extra electricity, heating, metered water and broadband used for work. There are two methods:
The simplest approach. You claim £6 per week without providing receipts. HMRC adjusts your tax code to increase your tax-free allowance by £312. Your saving depends on your tax band:
| Tax band | Rate | Annual saving |
|---|---|---|
| Basic rate (£12,571–£50,270) | 20% | £62.40 |
| Higher rate (£50,271–£125,140) | 40% | £124.80 |
| Additional rate (over £125,140) | 45% | £140.40 |
If your additional costs exceed £312 a year, you can claim the actual amount through your self assessment return. You need records showing the extra costs incurred specifically from working at home — not your whole utility bill, just the additional amount.
The flat-rate allowance is £6 per week (£312 a year). Your taxable income is reduced by £312. A basic-rate taxpayer saves £62.40 a year. A higher-rate taxpayer saves £124.80 a year.
You can claim if your employer requires you to work from home regularly — either because your job requires it or there is no office available. You cannot claim simply because you choose to work from home. Your employer must not already reimburse you for home-working expenses.
For the £6/week flat rate, apply online through GOV.UK without receipts. HMRC adjusts your tax code so you pay less tax throughout the year. Alternatively, claim actual costs through your self assessment return.
Yes. If your additional household costs exceed £312 a year, you can claim the actual amount through self assessment. You need records and receipts to support the claim.
Yes. The flat-rate relief applies for the full tax year even if you only work from home some days each week. You must work from home regularly as part of your normal working arrangement — occasional days do not qualify.
Yes. HMRC increases your tax-free allowance by £312, changing your tax code. For example, 1257L might become 1288L. The extra allowance reduces the tax deducted from your pay each month.