Working from home allowance calculator
See how much you can claim for working from home, whether you're self-employed or an employee, after the rule change in April 2026.
Work out what you can claim
The short answer
- Self-employed: claim a flat £10, £18 or £26 a month depending on hours, or a fair share of your actual bills.
- Employees: from 6 April 2026 you can no longer claim tax relief for working from home yourself. Your employer can still pay you up to £6 a week tax-free.
- Employees who had to work from home can still claim for earlier tax years, going back up to 4 years.
Based on GOV.UK guidance checked 11 October 2026. Not tax advice.
Self-employed flat rates
| Hours worked at home a month | Flat rate a month |
|---|---|
| 25 to 50 | £10 |
| 51 to 100 | £18 |
| 101 or more | £26 |
The flat rate covers heating, lighting and power. It doesn't cover phone or broadband, so you can claim the business share of those on top. If you'd rather, you can work out the business share of your actual household bills instead, but you'll need to show how you worked it out.
What changed for employees
Before 6 April 2026, employees who had to work from home could claim tax relief on £6 a week themselves. That claim has ended. Your employer can still pay you up to £6 a week towards extra costs without tax or National Insurance, but they don't have to.
Frequently asked questions
How much is the flat rate worth in tax?
It reduces your profit, not your tax bill directly. A basic rate taxpayer claiming £26 a month saves about £81 a year in Income Tax and National Insurance (£312 × 26%).
Can I claim for broadband as well?
Yes, if you're self-employed. The flat rate doesn't include phone or internet, so claim the business share of those separately.
I'm an employee. Can I claim for 2025/26?
Yes, if your employer required you to work from home and didn't pay you for the extra costs. You can claim for up to the previous 4 tax years on GOV.UK.
Does hybrid working count?
Usually not. If you choose to work from home when an office is available, you can't claim, even for earlier years.
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