Can I Claim Working From Home Tax Relief as a Hybrid Worker? — UK 2026/27

Hybrid workers can claim working from home tax relief in 2026/27 — but only if your employer requires you to work from home, not just permits it. The flat rate is £6/week (worth up to £124.80/year for higher rate taxpayers). Here is who qualifies and how to claim.

The Key Test: Required vs Chosen

HMRC distinguishes between:

The pandemic-era rules that allowed all home workers to claim regardless of choice ended after the 2021/22 tax year. From 2022/23 onwards, the “required to work from home” test has applied strictly.

What You Can Claim

Flat Rate (Easiest Option)

HMRC’s flat rate of £6/week (£312/year) covers additional household costs — heating, electricity, broadband usage, and similar. You do not need to keep receipts for the flat rate.

Tax relief value for 2026/27:

Actual Costs (Higher Claims)

If your actual additional costs exceed £6/week, you can claim the real figure. You must be able to show HMRC the extra cost was caused by working from home, not personal use. Acceptable evidence includes:

• Utility bills before and after working from home
• Broadband upgrade cost attributable to work
• Calculation showing the business proportion of energy use

In practice, the flat rate is simpler and most hybrid workers do not exceed it.

What You Cannot Claim as a PAYE Employee

The following are not claimable for PAYE employees working from home:

• Rent or mortgage costs (a proportion of your home)
• Council Tax
• Broadband subscription (unless you specifically upgraded for work)
• General household expenses unrelated to working from home
• Equipment bought for work (claimed separately via the P11D or HMRC’s tool)

Note: if you are self-employed, the rules are different — you can claim a wider range of home office costs either via the simplified expenses flat rate or on an actual cost basis.

Hybrid Workers: The Part-Week Rule

If you work 3 days from home and 2 days in the office, you still claim the full £6/week flat rate — it is not pro-rated. HMRC’s guidance confirms the flat rate applies for any week in which you work from home due to employer requirement.

Worked example: Alice works under a hybrid contract — 3 days from home, 2 days in the office. Her employer’s contract requires the 3-day home arrangement. She claims £6/week × 52 weeks = £312 relief for the year. As a higher rate taxpayer, this saves her £124.80 in income tax.

How to Claim (PAYE Employees)

Step 1 — Check eligibility: Your employer must require home working, not just permit it. Check your employment contract or email from your employer confirming the arrangement.

Step 2 — Claim online: Go to gov.uk/check-income-tax, sign in with Government Gateway, and select “Check your Income Tax for the current year.” You can add work expenses including working from home.

Step 3 — Backdated claims: You can claim for the previous 4 tax years (2022/23, 2023/24, 2024/25, 2025/26) if you were required to work from home in those years. Each year’s claim is made separately.

Step 4 — Tax code adjustment: HMRC will update your tax code to give you the relief going forward. The backdated amounts are paid via a tax code adjustment or direct refund.

Self-Employed Home Workers

If you are self-employed (sole trader), you claim home working costs on your Self Assessment return. Two options:

The self-employed flat rate is different from the PAYE flat rate — and is based on hours worked at home per month.

See our income tax guide, tax relief work travel expenses, and backdating PAYE tax relief guide.

Related Guide

• Employee Benefits & Tax UK 2026/27 — BIK, P11D and Salary Sacrifice