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.

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 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 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.

Vehicles you use for work

You may be able to claim tax relief if you use cars, vans, motorcycles, or bicycles for work.

Using your own vehicle for work

If you use your own vehicle or vehicles for work, you may be able to claim tax relief on the approved mileage rate. This covers the cost of owning and running your vehicle.

Using a company car for business

You can claim tax relief on the money you’ve spent on fuel and electricity, for business trips in your company car. Keep records to show the actual cost of the fuel.

Buying other equipment

In most cases you can claim tax relief on the full cost of substantial equipment, for example a computer, you have to buy to do your work. This is because it qualifies for a type of capital allowance called annual investment allowance.

You cannot claim capital allowances for cars, motorcycles or bicycles you use for work, but you may be able to claim for business mileage and fuel costs.

If your employer gives you money for the item

Reduce the amount you claim tax relief on by the amount of money your employer gives you.

Professional fees and subscriptions

  • Professional membership fees if you must pay the fees to be able to do your job.
  • Annual subscriptions you pay to approved professional bodies or learned societies if being a member of that body or society is relevant to your job.