Working from home expenses & tax relief

You may be able to claim tax relief for additional household costs if you have to work at home on a regular basis, either for all or part of the week. This includes if you have to work from home because of coronavirus (Covid-19).

You cannot claim tax relief if you choose to work from home.

You may be able to claim tax relief for:

• gas and electricity
• metered water
• business phone calls, including dial-up internet access

You cannot claim for the whole bill, just the part that relates to your work.

If you're eligible, and your employer has not already paid your expenses, you may be able to claim tax relief for:

• Gas and electricity.
• Metered water.
• Business phone calls, including dial-up internet access.

You can't claim for the whole bill, just the part that relates to your work.

You may be able to claim tax relief on:

• £6 a week from 6 April 2020 (for previous tax years the rate is £4 a week) - you will not need to keep evidence of your extra costs
• The exact amount of extra costs you’ve incurred above the weekly amount - you’ll need evidence such as receipts, bills or contracts

You’ll get tax relief based on the rate at which you pay tax. For 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).

Check your eligibility and make a claim through the government tax service. You'll be directed to complete a claim if you're eligible - this is known as a P87 form.