Sound good? Well, to qualify, your employer must require you to work from home as a necessity.
You will not qualify if working from home is a flexible option.
If your employer has not reimbursed your expenses or you incur extra household costs from working from home during COVID-19, you may be eligible for tax relief.
Other requirements include no suitable workplace at your employer’s premises and your job requiring you to live far from the office, making daily commuting unreasonable.
HMRC needs to put the billionaires on PAYE, make them pay 47% on everything and spy on their bank accounts.
Would be no shortage of money then.
— BladeoftheSun (@BladeoftheS) March 29, 2025
Government restrictions requiring you to work from home are another requirement.
HMRC allows employees who work from home to claim a flat rate of £6 per week (or £26 per month).
You do not need to provide receipts or bills when claiming this fixed amount. However, you must have evidence that you are required to work from home.
If your actual work-from-home expenses exceed this flat rate, you may be eligible to claim a higher tax relief. In this case, you will need to keep supporting evidence, such as utility bills or internet costs, as proof, as you may need to present these if required.
For a basic rate taxpayer (20%), this relief saves £1.20 per week (£62.40 per year), while a higher rate taxpayer (40%) saves £2.40 per week (£124.80 per year).
If you are a top 45% taxpayer, then your relief would be worth £2.70 a week or £140.40 a year.
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You can claim work-from-home tax relief for the current tax year and up to the previous four years. This allowance applies to eligible expenses incurred since April 2020, when the measure was introduced to support employees working remotely due to the pandemic.
HMRC revised the tax rebate eligibility criteria to shift from pandemic-related measures to a more structured employee benefits scheme.
During the pandemic, employees who worked from home, even briefly, were able to claim the allowance, as the relief was introduced to support those required to work remotely due to government restrictions.
