Policy paper

Income Tax: removal of the tax relief for additional homeworking expenses

This tax information and impact note set out the changes for those that can claim a deduction from Income Tax for additional household costs if they are required to work from home from April 2026.

From:
HM Revenue & Customs
Published
26 November 2025

Documents

Removal of tax relief on non-reimbursed homeworking expenses

HTML

Details

This measure removes the process in which employees can claim a deduction from Income Tax from HMRC if they have incurred additional household costs when being required to work from home.

Updates to this page

Published 26 November 2025

Sign up for emails or print this page