Claim tax relief for your job expenses
Working from home
You may be able to claim tax relief for additional household costs if you have to work at home for all or part of the week.
Who can claim tax relief
You can claim tax relief if you have to work from home, for example because:
- your job requires you to live far away from your office
- your employer does not have an office
Who cannot claim tax relief
You cannot claim tax relief if you choose to work from home. This includes if:
- your employment contract lets you work from home some or all of the time
- your employer has an office, but you cannot go there sometimes because it’s full
What you can claim for
You can only claim for things to do with your work, such as:
- business phone calls
- gas and electricity for your work area
You can claim for this tax year and the 4 previous tax years.
You cannot claim for things that you use for both private and business use, such as rent or broadband access.
How much you can claim
You can either claim tax relief on:
- £6 a week
- the exact amount you’ve spent
You’ll get tax relief based on the rate at which you pay tax.
Example
If you pay the 20% basic rate of tax and claim tax relief on £6 a week, you would get £1.20 per week in tax relief (20% of £6).
How to claim
If you can claim these expenses, you must complete a P87 form and send it to HMRC by post.
When you claim, you must send evidence that you have to work from home if:
- you’re claiming the £6 a week for the tax year 2022 to 2023 or after
- you’re claiming the exact amount you’ve spent
If you’re claiming the exact amount you’ve spent, you will also need to send evidence such as a copy of your receipts or bills.
Before making a claim you should use this service to check:
- if you can claim
- how to claim
If you complete a Self Assessment tax return, you must claim through your tax return instead.