Working From Home Tax Relief Calculator 2024/25
Find out how much tax relief you can claim for working from home in 2024/25 — whether employed or self-employed. Compare the HMRC flat rate (£6/week) against the actual costs method.
Employed WFH Tax Relief
HMRC allows employed workers to claim £6/week without receipts, or use actual home costs.
Enter 1–5 days
HMRC allows employers to pay £6/week tax-free
Your marginal rate determines how much you save
Flat rate needs no receipts; actual costs can be higher
HMRC flat rate (£6/week)
Claim via gov.uk/tax-relief-for-employees or your self assessment return (P87 form).
5 WFH Tax Relief Planning Tips
- Claim up to 4 years back: Use the HMRC online portal at gov.uk/tax-relief-for-employees — previous years often go unclaimed.
- Keep your bills: If you use the actual costs method, retain utility bills, broadband statements and any receipts to support your calculation.
- Ask your employer about £6/week: Employers can pay this tax-free — if yours does not, you can still claim the full £6/week relief directly from HMRC.
- Actual costs almost always wins for dedicated offices: If you have a room used exclusively for work, the actual costs method typically produces a larger deduction than the flat rate.
- Council tax and mortgage repayments are NOT allowable: Only the interest element of a mortgage and variable costs like electricity and broadband can be claimed as WFH expenses.
How Working From Home Tax Relief Works
HMRC allows workers to claim tax relief on additional household costs incurred by working from home. Employed workers must be required to work from home by their employer. Self-employed individuals can always claim a proportion of running costs.
2024/25 HMRC Flat Rates
- Employed: £6/week (£312/year) — no receipts needed
- Self-employed — 25 to 50 hrs/month: £10/month
- Self-employed — 51 to 100 hrs/month: £18/month
- Self-employed — 101+ hrs/month: £26/month
FAQs
Can I claim for prior years?
Yes — you can claim for up to four previous tax years. For 2020/21 and 2021/22 (COVID years), HMRC allowed claims for the full year even if you only worked from home briefly.
What costs are NOT claimable?
Council tax and mortgage capital repayments are not allowable. Mortgage interest is allowable for self-employed workers on a pro-rata basis. Fixed costs (rent) are allowable but only if the room is exclusively used for business.