Can you still claim working from home tax relief?

Right at the start of the COVID-19 pandemic in March 2020, the UK government encouraged the public to work from home where possible. This guidance was followed by some new rules on claiming tax relief, helping to combat the inevitable rise in household costs that stemmed from working from home instead of the office. Energy costs in particular increased for home workers, with one 2021 study by Nottingham Trent University showed that they could pay up to £45 more a month in energy costs (source). And that’s before the Ofgem energy price cap increased in April 2022.

The working from home tax relief was claimed by more than 3 million people for the 2020/21 tax year (source).

However, as more workers have returned to the office permanently - or are embracing hybrid working - the rules have unfortunately changed as of April 2022. Even if you have previously made a successful claim, you might not be able to claim the deduction for the 2022/23 tax year.

In this article, we look at:

Working from home tax relief eligibility criteria
Available working from home tax relief amounts
Deadlines for claiming work from home tax relief

What is working from home tax relief?

Working from home tax relief is a UK government initiative aimed at helping workers offset the increased home-related expenses incurred while working remotely during the COVID-19 pandemic. Those eligible can claim a tax deduction for certain additional costs, such as higher utility bills and internet expenses, providing financial support to cover the impact of remote work on their household budget.

What has changed with the work from home tax relief?

UK workers, you might be familiar with the fact that you could claim some tax relief if you worked from home some or all of the time in 2020 and 2021, due to the COVID-19 pandemic. In fact, you could claim tax relief on £6 per week without any evidence.

However, as of 6th April 2022, this stance has changed slightly. Now, you can only make a claim if you have to work from home, not if you simply chose to.

Who is eligible for work from home tax relief?

You can only claim tax relief if you have to work from home and you’re not receiving expenses directly from your employer to cover the extra costs of working from home. Reasons for this could include:

Your job requires you to live far away from your office
Your employer does not have an office
There are no appropriate facilities available for you to perform your job on your employer's premises

So, if you work from home simply because of COVID-19, your contract is flexible on whether you work at the office some or all of the time, or your office is sometimes full so you choose to work from home, you can’t claim work from home tax relief for the 2022/23 tax year.

I’m no longer eligible, but I was last year and didn’t claim. Can I backdate my tax relief claim?

Yes, you can backdate your claim for up to 4 years, which is helpful if you began working from home back in March 2020 and didn’t made a claim at the time, even if you are no longer eligible under the new rules.

5 April 2025	Deadline to claim for the 2020/21 tax year working from home tax relief.
5 April 2026	Deadline to claim for the 2021/22 tax year working from home tax relief.

How much tax relief could you be entitled to?

The amount you get depends on what rate taxpayer you are. Here is what you could get:

Basic rate taxpayer (20%)	Claim £1.20 per week or £62.40 per tax year
Higher rate taxpayer (40%)	Claim £2.40 per week or £124.80 per tax year
Additional rate taxpayer (45%)	Claim £2.70 per week or £140.40 per tax year

You can also claim the exact amount of extra costs you’ve incurred above the £6 a week amount, but you’ll need evidence such as receipts, bills or contracts to do this.

What can you claim tax relief for?

You can claim working from home tax relief for things that help you do your job, such as gas and electricity, metered water, business phone calls and internet access, and potentially even on equipment you’ve bought, like computers, desks and chairs.

How do you receive this tax relief? Will anything happen to your tax code?

Once your application has been approved, your 2022/23 tax code will be adjusted, so you’ll receive this tax relief directly through your salary.

How to claim

Check you can claim on the GOV.UK website here.
Follow HMRC’s questions to make your claim.
You might need to create your Government Gateway ID, if you don’t already have one. If you need to do so, you’ll need your NI number and a form of ID (your P60 or valid UK passport will work here).
You’ll also need evidence like receipts and bills to hand if you’re looking to claim an exact amount for costs.

The TL;DR on working from home tax relief:

Claims can be backdated up to four years.
Deadline for 2020/21 tax year claims: April 5, 2025.
Deadline for 2021/22 tax year claims: April 5, 2026.
Eligibility for current tax year (2022/23) is limited to those who do not have an office