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Estimate a conditional employer payment or self-employed homeworking expenses for 2026/27; no employee homeworking deduction is available for that tax year.
Restoring your saved homeworking inputs…
0–52 whole weeks; eligibility and payment are not checked.
£0–£500 per week; eligibility is not assessed.
Conditional employer-payment illustration
£312.00
Based on 52 assumed weeks × £6.00 per week.
Employee tax relief, 2026/27
£0
An employer decides whether an eligible reimbursement is paid. It is separate from employee tax relief.
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UK homeworking rules separate employer reimbursement, employee tax relief and self-employed expenses. This calculator shows an entered reimbursement illustration or estimates expenses from the selected method and assumptions.
The self-employed tax-effect figure uses a user-entered marginal rate and does not calculate tax bands. Historic employee relief, reimbursement eligibility, allowable expenses and final tax liability depend on the facts and HMRC rules.
These HMRC resources support the distinction between employee reimbursement, historic employee relief and self-employed homeworking expenses. The calculator is an estimate, not an HMRC decision.