Tax relief on work expenses

You can still claim working from home relief for the 4 previous tax years. If you do Self Assessment, you must claim through your tax return.

What you can claim for

• if you work from home (past tax years only)
• on uniforms, work clothing and tools
• for vehicles you use for work
• on professional fees and subscriptions
• on travel and overnight expenses
• for buying other equipment

How much you get back

You’ll get tax relief based on what you’ve spent and the rate at which you pay tax.

If you claim £60 and pay tax at a rate of 20% in that year, the amount you are entitled to is £12 (20% of £60).

You must have paid tax in the year you’re claiming for. The amount of tax relief you get cannot be more than the amount of tax you paid in that year.

When you cannot claim

You cannot claim tax relief if your employer either gives you all the money back or an alternative, for example your employer gives you a laptop but you want a different type or model.

If your employer has paid some of your expenses, you can only claim tax relief on the amount they have not paid.

Working from home

From the tax year 6 April 2026 to 5 April 2027, you will not be able to claim tax relief for working from home. You can still claim for the 4 previous tax years.

How it is paid

If your claim is for the current tax year, HM Revenue and Customs (HMRC) will usually adjust your tax code so you pay less tax.

If your claim is for previous tax years, HMRC will either adjust your tax code or give you a tax refund. See tax refunds.

Common questions

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