Can You Still Claim Homeworking Expenses in 2025?

Were you one of the many employees who claimed homeworking expenses during the coronavirus pandemic? If so, you should know that the temporary tax relief rules ended in April 2022, and stricter pre-pandemic rules have been in place ever since. As hybrid and remote working continue to evolve, it’s important to reassess whether you can still claim homeworking expenses today.

Homeworking Expenses: Where Are We Now?

During the pandemic, many employees were able to claim tax relief on homeworking costs due to lockdowns and workplace closures. However, those temporary reliefs are long gone, and HMRC now applies the original, more restrictive pre-pandemic rules. This means that, in most cases, employees working from home voluntarily will no longer qualify for tax relief on homeworking costs.

Many workplaces have since adopted permanent hybrid or remote working models, but that doesn’t automatically mean you can claim expenses. Let’s break down the current rules.

Claiming Homeworking Expenses in 2025

There are two key scenarios to consider:

1. If Your Employer Does Not Reimburse Homeworking Costs

Employees can only claim tax relief on homeworking costs in very limited circumstances. You must meet all of the following conditions:

You perform substantive duties from home (central to your job, not just occasional tasks).
Your work requires appropriate facilities that are not available at your employer’s premises.
It is not possible for you to work at your employer’s office (e.g., due to distance or job nature).
You do not have the option to work at your employer’s office—it must be a necessity, not a choice.

If you have a voluntary work-from-home arrangement and are not being reimbursed by your employer, you are unlikely to qualify for tax relief under these rules.

If you do meet the criteria, you can still make a claim via your Self-Assessment tax return or HMRC’s online claim service. If approved, HMRC typically adjusts your tax code to provide the relief in your salary.

2. If Your Employer Reimburses Homeworking Costs

Your employer can choose to reimburse some or all of your additional homeworking expenses through payroll. This can apply to both fully remote and hybrid workers, as long as homeworking is regular and follows a pattern (e.g., two days per week). The key difference here is that tax relief does not apply—instead, it’s a direct employer reimbursement.

For these payments to be tax-exempt, you must:

Have a formal homeworking arrangement with your employer.
Work from home regularly.
Perform substantive duties at home, not just occasional tasks.

Casual homeworking—such as answering emails in the evening—does not qualify for tax-free reimbursements.

What Homeworking Expenses Can Be Paid?

There are two main ways employers can reimburse homeworking costs:

Flat Rate Payment

Employers can pay a tax-free flat rate of £6 per week (£26 per month, £312 per year) without needing receipts or additional evidence. Hybrid workers are also eligible for the full £6 per week, without needing to prorate the amount.

Actual Cost Reimbursement

Instead of the flat rate, employers can reimburse additional home costs such as:

Heating and electricity
Metered water
Work-related telephone and broadband costs

To qualify, employees must provide evidence of the increase in costs due to homeworking. However, fixed expenses such as rent and council tax cannot be included. Given the complexity of proving exact increases, many employers prefer using the flat rate instead.

What About Home Office Equipment?

The pandemic-era relaxation of home office equipment rules is no longer in effect. The tax treatment now depends on who pays for the equipment:

If your employer buys the equipment (e.g., laptop, chair, desk) and there is no significant private use, it is tax-free.
If you buy the equipment and your employer reimburses you, it is treated as additional taxable income (subject to tax and National Insurance).
If you buy the equipment and are not reimbursed, you may claim tax relief, but only if the equipment is necessary for your job (e.g., a laptop needed to perform work tasks). Items such as desks and chairs are typically not eligible.

Summary: Can You Still Claim Homeworking Expenses?

✅ If you have a formal homeworking arrangement, your employer can reimburse homeworking expenses tax-free. ❌ If your homeworking costs are not reimbursed, claiming tax relief from HMRC is only possible in very limited circumstances where homeworking is a necessity. ❌ Reimbursed equipment expenses are taxable unless directly provided by your employer. ✅ You may still claim tax relief on personally purchased necessary work equipment—but only for essential items like computers, not office furniture.

Need Advice?

f you’re unsure whether you can claim homeworking expenses, check HMRC’s latest guidance or speak to one of our qualified accountants for tailored advice. Get in touch with us today to discuss your situation and ensure you’re making the most of available tax reliefs.

Expenses Income Tax