The rules changed on 6 April 2026.

During COVID, it was common for people working from home to claim a deduction against their income tax. The amount that could have been claimed would have been based on actual expenditure with evidence or the fixed rate of £6 a week without receipts. It was not much, but “every little helps”.

The process by which you could claim a deduction from income tax from HMRC for additional household costs incurred when you were required to work from home has been removed.

You can no longer make such claims for the additional cost in home utility bills and work-related telephone calls.

This change does not affect the current rules that allow employers to reimburse eligible homeworking costs at £6 a week, or more with evidence, without deducting income tax or NI contributions.

So, such reimbursements still get favourable tax treatment, but if your employer does not reimburse you, you cannot claim a deduction yourself.