Working From Home Tax Relief Calculator 2026/27

Calculate how much HMRC tax relief you can claim for working from home. Compare the £6/week flat rate against your actual costs to maximise your claim.

Annual Tax Relief
£62
Based on flat rate · 52 weeks · basic rate
Flat Rate Relief
£62
Actual Costs Relief
-
Allowable Amount
£312
Business Proportion
-
Weeks Claimed
52
How to Claim
P87 / Self Assessment
Enter your details to see your tax relief estimate.
Method Comparison
Calculation Breakdown
Item Flat Rate Actual Costs
How WFH Tax Relief Works

HMRC allows employees who are required to work from home to claim tax relief on the extra household costs they incur. There are two methods:

Flat rate method: HMRC's approved amount is £6 per week (£312 per year for 52 weeks). No receipts are needed - you simply claim the weeks you worked from home. Tax relief is £312 × your marginal rate: £62.40 at basic rate or £124.80 at higher rate.

Actual costs method: You calculate the business proportion of your home running costs (electricity, gas, broadband). The formula is: (hours worked from home per week / 168 total hours in a week) × (1 / number of rooms). This proportion of your total bills is the allowable deduction. You must keep receipts and records.

Important: If your employer already pays you a working from home allowance tax-free, you must deduct that from any claim. The £6/week HMRC approved amount is per employee, not per day. The relief is not a cash payment - it reduces your tax bill through your PAYE code or Self Assessment return.

WFH Relief Quick Reference · 2026/27

Flat rate method at HMRC approved £6/week

Weeks WFH Allowable Expense Basic Rate Relief (20%) Higher Rate Relief (40%)
13 weeks (1 quarter)£78£15.60£31.20
26 weeks (half year)£156£31.20£62.40
39 weeks (3 quarters)£234£46.80£93.60
52 weeks (full year)£312£62.40£124.80

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Working From Home Tax Relief FAQs

Who qualifies for working from home tax relief?
You qualify if your employer requires you to work from home · not just because you choose to. HMRC's rule is that the duties of your employment must require you to work away from your employer's premises, or your employer has no office for you to attend. If you occasionally work from home by choice but an office is available, you generally cannot claim. For self-employed workers, any home costs genuinely used for business can be claimed as an allowable expense through Self Assessment.
Can I claim if I go into the office some days?
Yes. You can claim for the weeks in which you were required to work from home for at least part of the week. Under the flat rate method, a week in which you worked from home for even one day counts as a full week. You cannot claim for weeks you were entirely in the office. Keep a record of which weeks you worked from home · a diary, email records or a rota · in case HMRC queries your claim.
What about renting a room to my employer?
Some employees set up a formal room rental agreement with their employer, where the employer pays a commercial rent for the use of a home office. This can generate tax-deductible costs for the employer. However, the rent you receive is taxable income and must be declared on Self Assessment. This arrangement requires a genuine commercial contract at market rates and is scrutinised by HMRC · seek professional tax advice before entering into such an arrangement.
How far back can I claim working from home tax relief?
You can backdate WFH tax relief claims for up to 4 prior tax years if you were eligible but did not claim at the time. In 2026/27 you can still claim back to 2022/23. The HMRC approved flat rate was £6 per week throughout this period. Backdated claims are made via a P87 form on GOV.UK for employed workers or through amended Self Assessment returns for the self-employed. Statutory time limits apply · do not delay.
What is the difference between employed and self-employed WFH claims?
Employed workers claim via a P87 form on GOV.UK or through their Self Assessment return if they are in Self Assessment. The tax relief is applied to their PAYE tax code or paid as a repayment. Self-employed workers (sole traders) deduct home costs directly as a business expense in their Self Assessment return. They can use HMRC's simplified flat rate for self-employed use (£10-£26 per month depending on hours) or calculate actual costs. The £6/week rate is the employed-worker approved amount.

For informational purposes only · Not financial advice · Tax rates and HMRC approved amounts shown are for 2026/27 · Always verify your eligibility and claim amounts with HMRC or a qualified tax adviser