Compliance
What’s Removed: Claiming Non-Reimbursed Homeworking Expenses – Key Compliance Update
From 6 April 2026, UK employees can no longer claim tax relief for additional homeworking costs not paid by employers—this affects anyone working from home needing to understand their rights.
By NomadicTax Research Team • 5-8 min read • June 17, 2026
## The Compliance Change Explained
From **6 April 2026**, UK law was changed so that **employees are no longer able to claim Income Tax deductions** for additional household costs when working from home **unless** those costs are reimbursed by their employer. Previously, employees could claim a fixed rate of **£6 per week** or actual expenses with receipts. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-142/issue-142-of-agent-update?utm_source=openai))
## What Expenses Are Affected
Expenses such as increased:
- household utility bills (electricity, heating)
- business telephone costs
- other home-workspace costs not covered by employer reimbursement
Relief for these is now removed for all new claims as of the date above. However, claims for **previous years** (up to the last 4 tax years) can still be made if eligible and not yet claimed. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-142/issue-142-of-agent-update?utm_source=openai))
## Example Scenario
Sarah, an office worker asked to work from home by her employer, used to claim extra electricity and phone usage under the offset relief in her Self Assessment. Since 6 April 2026, she can’t claim those unless her employer reimburses the expenses—with no relief always available anymore. If she missed claiming earlier years, e.g. 2022-23, she still has a window to do that.
## How to Stay Compliant
- Check your employer’s policy: see whether they can or do reimburse homeworking costs. If yes, get expenses in writing.
- Be aware of **timing**: claims after 6 April 2026 are not allowed unless through reimbursement.
- For old claims, gather receipts or records from prior years (up to four) to make or submit claims.
- Use HMRC guidance or consult a tax adviser to ensure you do not mistakenly claim incorrectly.
## Why This Change Matters
- Employers no longer have to allow deductions for these costs, which simplifies claims processing.
- Employees lose a potential relief unless reimbursed.
- It reflects HMRC’s broader push toward simplification and reducing small-scale claims that are administratively burdensome. ®
This update is a compliance must for anyone working from home who previously relied on those deductions. Reviewing your expense options and any employer support is critical before 6 April 2027 closes out another year of eligibility.