A: Until April 2026, employees who did not receive reimbursement from their employers for expenses related to working from home were eligible to claim tax relief from HMRC at a fixed rate of £6 per week. This arrangement allowed basic rate taxpayers to benefit from an annual tax relief of £62 (£6 x 52 weeks = £312 x 20%). However, effective from 6 April 2026, HMRC will terminate this direct claim process for employees. Going forward, employees will only qualify for relief if their employers either pay them £6 per week or reimburse the actual additional costs incurred for home working, such as increased gas and electricity expenses.
Your client can still claim tax relief for the current year (25/26) and the 4 previous tax years. How to make a claim is shown at the following HMRC website:
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