United Kingdom Remote Work Laws 2026
⚠️Informational only — not legal or tax advice.
Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in United Kingdom
Table of Contents
- Overview of Remote Work in The United Kingdom
- Legal Framework and Key Legislation
- Definition and Scope of Remote Work
- Right to Request Flexible Working
- Employer Legal Obligations
- Health and Safety Legal Requirements
- Data Protection Legal Requirements
- Tax and Expense Framework
- Resources
- Frequently Asked Questions
Overview of Remote Work in The United Kingdom
Statistical Data
According to the Office for National Statistics, as of December 2024:
Working Location Patterns:
- Exclusively working from home: 14%
- Hybrid working (combination of home and travelling to work): 26%
- Only travelling to work: 41%
Source: Office for National Statistics, “Share of people working remotely, hybrid working, or at work in the United Kingdom from May 2020 to December 2024” URL: https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/employmentandemployeetypes/datasets/homeandhybridworkinggreatbritain
According to ONS research published November 2024, between April 10 and June 30, 2024:
- 28% of working adults in Great Britain were hybrid working
- 29% of workers aged 30 years and older followed a hybrid working pattern
- 19% of those aged 16 to 29 years followed a hybrid working pattern
Source: Office for National Statistics, “Who are the hybrid workers?” November 11, 2024 URL: https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/employmentandemployeetypes/articles/whoarethehybridworkers/2024-11-11
Historical Context
According to the Office for National Statistics, in 2020 approximately 5.6 million people worked mainly from home in the United Kingdom, representing 17.4 percent of the UK workforce.
Source: Office for National Statistics data published May 17, 2021 Referenced at: https://www.statista.com/statistics/312345/working-from-home-in-the-united-kingdom-levels-employed-uk-y-on-y/
Occupational Patterns
According to ONS analysis, workers in ‘professional occupations’ were more likely to hybrid work. Managers and directors may be more likely to carry out desk-based work remotely.
Workers with a degree or equivalent qualification were 10 times more likely to hybrid work than those with no qualifications (42% compared with 4% respectively).
Source: Office for National Statistics, “Who are the hybrid workers?” November 11, 2024 URL: https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/employmentandemployeetypes/articles/whoarethehybridworkers/2024-11-11
Primary Legislative Authority
Department for Business and Trade Department for Business and Trade Old Admiralty Building Admiralty Place London SW1A 2DY
Website: https://www.gov.uk/government/organisations/department-for-business-and-trade
Advisory, Conciliation and Arbitration Service (Acas) Telephone: 0300 123 1100 Monday to Friday, 8am to 6pm Website: https://www.acas.org.uk
Acas provides guidance on flexible working requests and employment rights.
Legal Framework and Key Legislation
Primary Legislation
Employment Rights Act 1996
Official citation: 1996 c.18 Enacted: May 22, 1996
Part 8A of the Employment Rights Act 1996 addresses flexible working arrangements.
Official text: https://www.legislation.gov.uk/ukpga/1996/18/part/8A
Section 80F – Flexible working: right to request contract variation
According to Section 80F(1) of the Employment Rights Act 1996:
“A qualifying employee may apply to his employer for a change in his terms and conditions of employment if— (a) the change relates to— (i) the hours he is required to work, (ii) the times when he is required to work, (iii) where, as between his home and a place of business of his employer, he is required to work, or (iv) such other aspect of his terms and conditions of employment as the Secretary of State may specify by regulations, and (b) the purpose of the application is to enable the employee to care for someone as mentioned in subsection (1A) or (1B), to improve his quality of life in another way as he may specify in the application, or for both those purposes.”
Source: Employment Rights Act 1996, Part 8A URL: https://www.legislation.gov.uk/ukpga/1996/18/part/8A
Section 80G – Flexible working: employer’s duties in relation to application
According to Section 80G(1):
“An employer to whom an application under section 80F is made— (a) shall deal with the application in a reasonable manner, (aza) shall not refuse the application unless the employee has been consulted about the application, (aa) shall notify the employee of the decision on the application within the decision period, and (b) shall only refuse the application if there is a business reason for doing so.”
Source: Employment Rights Act 1996, Section 80G URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Recent Legislative Amendments
Employment Relations (Flexible Working) Act 2023
Official citation: 2023 c.33 Royal Assent: July 20, 2023 Commenced: April 6, 2024
The Employment Relations (Flexible Working) Act 2023, Section 1, made amendments to sections 80F and 80G of the Employment Rights Act 1996.
Source: Employment Relations (Flexible Working) Act 2023 URL: https://www.legislation.gov.uk/ukpga/2023/33/enacted
The Employment Relations (Flexible Working) Act 2023 (Commencement) Regulations 2024
Statutory Instrument 2024 No. 438
These Regulations brought into force section 1 of the Employment Relations (Flexible Working) Act 2023 on April 6, 2024.
Source: The Employment Relations (Flexible Working) Act 2023 (Commencement) Regulations 2024 URL: https://www.legislation.gov.uk/uksi/2024/438/made
Key Amendments Effective April 6, 2024
According to amendments made by the Employment Relations (Flexible Working) Act 2023:
Removal of Service Requirement: Section 80F(2)(a) was amended to remove the requirement for 26 weeks’ continuous employment before making a flexible working request.
Increased Request Frequency: Section 80F(4) was amended to allow employees to make two statutory requests in any 12-month period, rather than one.
Reduced Response Time: Section 80G(1B)(a) was amended to require employers to notify employees of decisions within two months, rather than three months.
Consultation Requirement: Section 80G(1)(aza) was inserted requiring employers to consult with the employee before refusing an application.
Source: Employment Relations (Flexible Working) Act 2023, Section 1 URL: https://www.legislation.gov.uk/ukpga/2023/33/section/1
Official Guidance
Acas Code of Practice on requests for flexible working
Issued under sections 199 and 200 of the Trade Union and Labour Relations (Consolidation) Act 1992. Laid before Parliament on December 11, 2023. Came into effect by order of the Secretary of State on April 6, 2024.
According to the Code:
“This Code provides guidance to employers and employees on the statutory right to request flexible working as set out in the Employment Rights Act 1996 (as amended) and regulations made under it.”
“The Act defines a statutory request as a request for a change to an employee’s terms and conditions relating to their hours, times or place of work.”
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Health and Safety Legislation
Health and Safety at Work etc. Act 1974
Official citation: 1974 c.37 Enacted: July 31, 1974
Section 2 establishes general duties of employers to their employees.
Source: Health and Safety at Work etc. Act 1974 URL: https://www.legislation.gov.uk/ukpga/1974/37/contents
According to the Health and Safety Executive:
“As an employer, you have the same health and safety responsibilities for people working at home as for any other worker.”
Source: Health and Safety Executive, “Managing home workers’ health and safety” URL: https://www.hse.gov.uk/home-working/employer/index.htm
Data Protection Legislation
Data Protection Act 2018
Official citation: 2018 c.12 Royal Assent: May 23, 2018
The Data Protection Act 2018 is the UK’s implementation of the General Data Protection Regulation (GDPR).
Source: Data Protection Act 2018 URL: https://www.legislation.gov.uk/ukpga/2018/12/contents/enacted
UK General Data Protection Regulation (UK GDPR)
The UK GDPR applies alongside the Data Protection Act 2018.
According to the Information Commissioner’s Office:
“Working from home can bring freedom and flexibility – but it can also come with its own challenges. If you’re working from home we’ve developed some guidance to help you remain compliant with data protection laws.”
Source: Information Commissioner’s Office, “Working from home” URL: https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/security/working-from-home/
Equality Legislation
Equality Act 2010
Official citation: 2010 c.15 Royal Assent: April 8, 2010
According to the Acas Code of Practice:
“In handling a request, and any information that the employee discloses as part of that request, employers must not discriminate unlawfully against the employee in relation to any of the protected characteristics set out in the Equality Act 2010.”
The protected characteristics are: age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex, and sexual orientation.
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Source: Equality Act 2010 URL: https://www.legislation.gov.uk/ukpga/2010/15/contents
Immigration Provisions
Immigration Rules – Part 1: Visitor Rules
Effective January 31, 2024, the Immigration Rules were updated regarding remote working for visitors.
According to the updated Immigration Rules:
Visitors may “undertake activities relating to their employment overseas remotely from within the UK, providing this is not the primary purpose of their visit.”
Source: Statement of Changes in Immigration Rules, HC 590, published January 11, 2024 Referenced in UK government announcements
Legislative Hierarchy
In the United Kingdom, laws are applied in the following order of precedence:
- Acts of Parliament (Primary Legislation)
- Statutory Instruments (Secondary Legislation)
- Common Law (Case Law)
- Contractual Agreements
Source: UK constitutional framework
Definition and Scope of Remote Work
Statutory Definition
According to guidance from the government website GOV.UK:
“Flexible working is a way of working that suits an employee’s needs, for example having flexible start and finish times, or working from home.”
Source: GOV.UK, “Flexible working: Overview” URL: https://www.gov.uk/flexible-working
Statutory Scope
According to Section 80F(1)(a) of the Employment Rights Act 1996, flexible working applications may relate to:
“(i) the hours he is required to work, (ii) the times when he is required to work, (iii) where, as between his home and a place of business of his employer, he is required to work”
Source: Employment Rights Act 1996, Section 80F URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80F
Types of Flexible Working Arrangements
According to the Acas Code of Practice, examples of flexible working include:
- Part-time working
- Flexi-time
- Job sharing
- Working from home
- Compressed hours
- Staggered hours
- Phased retirement
- Annualised hours
- Term-time working
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Application to Employees
According to Section 80F(8) of the Employment Rights Act 1996:
“In this section ’employee’ includes— (a) a person in Crown employment (within the meaning of section 191), and (b) an agency worker if he is supplied by a person (‘the agent’) to do work for another (‘the principal’) under a contract or other arrangement made between the agent and the principal.”
Source: Employment Rights Act 1996, Section 80F(8) URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80F
Geographic Application
The flexible working provisions in the Employment Rights Act 1996 apply to England, Scotland, and Wales.
According to GOV.UK:
“Flexible working rules are different in Northern Ireland.”
Source: GOV.UK, “Flexible working: Overview” URL: https://www.gov.uk/flexible-working
Right to Request Flexible Working
Statutory Right
According to GOV.UK:
“All employees have the legal right to request flexible working. Employees can request a change to:
- the hours they work
- the times they’re required to work
- where they work
This is known as ‘making a statutory application’.”
Source: GOV.UK, “Flexible working: Overview” URL: https://www.gov.uk/flexible-working
Eligibility
According to GOV.UK:
“Employees can make a request for flexible working from their first day in a job.”
This represents a change from previous requirements. Previously, employees were required to have 26 weeks’ continuous service before making a statutory flexible working request.
Source: GOV.UK, “Flexible working: Overview” URL: https://www.gov.uk/flexible-working
Request Frequency
According to Section 80F(4) of the Employment Rights Act 1996, as amended:
Employees may make two statutory flexible working requests in any 12-month period.
Source: Employment Rights Act 1996, Section 80F(4) as amended by Employment Relations (Flexible Working) Act 2023 URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80F
Request Requirements
According to the Flexible Working (Procedural Requirements) Regulations 2002 (as amended), a statutory flexible working request must:
- Be made in writing
- State that it is a statutory flexible working request
- Specify the change being requested and the date from which it is proposed the change should take effect
- Explain what effect, if any, the employee thinks making the change would have on the employer and how that might be dealt with
Source: Referenced in Acas Code of Practice URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Employer Obligations
According to Section 80G(1) of the Employment Rights Act 1996, as amended:
“An employer to whom an application under section 80F is made— (a) shall deal with the application in a reasonable manner, (aza) shall not refuse the application unless the employee has been consulted about the application, (aa) shall notify the employee of the decision on the application within the decision period”
Source: Employment Rights Act 1996, Section 80G URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Decision Period
According to Section 80G(1B) of the Employment Rights Act 1996, as amended:
“The decision period is the period of two months beginning with the date on which the application is made or, if the employer and the employee agree to extend that period, such longer period as they may agree.”
Source: Employment Rights Act 1996, Section 80G(1B) URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Reasonable Manner Requirement
According to the Acas Code of Practice:
“Examples of handling requests in a reasonable manner include:
- assessing the advantages and disadvantages of the application
- holding a meeting to discuss the request with the employee
- offering an appeals process”
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
According to GOV.UK:
“Employers must deal with requests in a ‘reasonable manner’.”
Source: GOV.UK, “Flexible working: Overview” URL: https://www.gov.uk/flexible-working
Consultation Requirement
According to Section 80G(1)(aza) of the Employment Rights Act 1996, as amended:
Employers “shall not refuse the application unless the employee has been consulted about the application.”
This requirement was added by the Employment Relations (Flexible Working) Act 2023 and came into force on April 6, 2024.
Source: Employment Rights Act 1996, Section 80G(1)(aza) URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Business Reasons for Refusal
According to Section 80G(1)(b) of the Employment Rights Act 1996:
An employer shall “only refuse the application if there is a business reason for doing so.”
According to the Acas Code of Practice, a decision to reject a request must be for one or more of the following business reasons set out in the Employment Rights Act 1996:
- The burden of additional costs
- An inability to reorganise work among existing staff
- An inability to recruit additional staff
- A detrimental impact on quality
- A detrimental impact on performance
- A detrimental effect on ability to meet customer demand
- Insufficient work for the periods the employee proposes to work
- A planned structural change to the business
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Employee Rights if Request Not Handled Reasonably
According to GOV.UK:
“If an employer does not handle a request in a reasonable manner, the employee can take them to an employment tribunal.”
Source: GOV.UK, “Flexible working: Overview” URL: https://www.gov.uk/flexible-working
According to the Acas Code of Practice:
“A failure to follow the Code does not, in itself, make a person or organisation liable to legal proceedings. However, employment tribunals will take the Code into account when considering relevant cases.”
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Reasonable Adjustments and Disability
According to the Acas Code of Practice:
“If an employee seeks a reasonable adjustment for their disability through a request for flexible working, the employer must consider this in line with its legal obligations under the Equality Act 2010. Employers must make reasonable adjustments to remove any disadvantage related to a person’s disability. The legal obligation to make reasonable adjustments is separate to the legal obligation to consider a request for flexible working.”
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Employer Legal Obligations
General Duty to Handle Requests Reasonably
According to Section 80G(1)(a) of the Employment Rights Act 1996:
Employers “shall deal with the application in a reasonable manner.”
Source: Employment Rights Act 1996, Section 80G URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Response Timeframe
According to Section 80G(1)(aa) of the Employment Rights Act 1996:
Employers shall “notify the employee of the decision on the application within the decision period.”
According to Section 80G(1B):
“The decision period is the period of two months beginning with the date on which the application is made or, if the employer and the employee agree to extend that period, such longer period as they may agree.”
Source: Employment Rights Act 1996, Section 80G URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Consultation Requirement Before Refusal
According to Section 80G(1)(aza) of the Employment Rights Act 1996, inserted by the Employment Relations (Flexible Working) Act 2023:
Employers “shall not refuse the application unless the employee has been consulted about the application.”
This provision came into force on April 6, 2024.
Source: Employment Rights Act 1996, Section 80G as amended URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Anti-Discrimination Obligations
According to the Acas Code of Practice:
“In handling a request, and any information that the employee discloses as part of that request, employers must not discriminate unlawfully against the employee in relation to any of the protected characteristics set out in the Equality Act 2010.”
Source: Acas Code of Practice on requests for flexible working URL: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Employment Contract Modifications
According to Section 80G(1C) of the Employment Rights Act 1996:
“If an employer agrees to a change proposed in an application under section 80F, no later than 28 days after the date on which the change is to take effect, the employer must— (a) provide the employee with a written statement that varies the employee’s terms and conditions of employment accordingly, or (b) provide the employee with a reference to where the employee may find the information in a document to which the employee has reasonable access.”
Source: Employment Rights Act 1996, Section 80G(1C) URL: https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Health and Safety Legal Requirements
General Employer Duty
According to the Health and Safety Executive:
“As an employer, you have the same health and safety responsibilities for people working at home as for any other worker.”
Source: Health and Safety Executive, “Managing home workers’ health and safety” URL: https://www.hse.gov.uk/home-working/employer/index.htm
Risk Assessment Obligation
According to the Health and Safety Executive:
“Most of the time, risks to home workers will be low and the actions you should take to protect them will be straightforward. Things you should consider as part of your risk assessment for home workers include:
- Work activities and hot desking
- Display screen equipment (DSE)
- Manual handling
- Noise
- Electricity
- Working environment
- Fire”
Source: Health and Safety Executive, “Managing home workers’ health and safety” URL: https://www.hse.gov.uk/home-working/employer/index.htm
Display Screen Equipment (DSE) Assessment
According to the Health and Safety Executive:
“You should carry out a DSE assessment for people who work from home.”
Source: Health and Safety Executive, “Working with display screen equipment at home” URL: https://www.hse.gov.uk/msd/dse/home-working.htm
Worker Communication Obligation
According to the Health and Safety Executive:
“You should talk to your workers about their arrangements, as working from home may not be suitable for everyone. For example, some people may not have an appropriate place to work or may prefer to come into the workplace for wellbeing, mental health or other reasons.”
Source: Health and Safety Executive, “Managing home workers’ health and safety” URL: https://www.hse.gov.uk/home-working/employer/index.htm
Worker Responsibilities
According to the Health and Safety Executive guidance for workers:
“Your employer has the same health and safety responsibilities for you whether you are working at home or in a workplace.”
“Like any worker, you must take care of your own health and safety and that of others who may be harmed by your actions while you are working. You must cooperate with your employers and other workers to help everyone meet their duties under the law.”
Source: Health and Safety Executive, “Managing your health and safety” URL: https://www.hse.gov.uk/home-working/worker/index.htm
Lone Working Considerations
According to the Health and Safety Executive:
“You’re a home worker if you permanently work from your home or split your working time between the workplace and home (sometimes called hybrid working).”
Source: Health and Safety Executive, “Managing your health and safety” URL: https://www.hse.gov.uk/home-working/worker/index.htm
Mental Health and Wellbeing
According to Acas:
“Employers should pay attention to the mental and physical health of their employees. Everyone should be encouraged to look after their health – for example, by getting support and doing regular exercise.”
“Employers should not make assumptions. They should speak with their staff and agree on what support may be needed – for example, if an employee with a disability needs reasonable adjustments.”
Source: Acas, “Health, safety and wellbeing when working from home” URL: https://www.acas.org.uk/health-safety-and-wellbeing-when-working-from-home
Working Hours Obligations
According to Acas:
“Employers must follow the law on working hours. Employees have a right to rest breaks and should make sure they take them.”
Source: Acas, “Health, safety and wellbeing when working from home” URL: https://www.acas.org.uk/health-safety-and-wellbeing-when-working-from-home
Data Protection Legal Requirements
General Data Protection Obligations
According to the Information Commissioner’s Office:
“If your employees are working remotely, you might have considered letting them use their own devices. We’ve outlined the benefits and the risks of using company devices, bringing your own device and bringing your own software.”
Source: Information Commissioner’s Office, “Working from home” URL: https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/security/working-from-home/
Security Checklist for Employers
According to the Information Commissioner’s Office, employers should verify:
“☐ We have clear policies, procedures and guidance for staff who are remote working. These include topics such as accessing, handling and disposing of personal data.
☐ We are using the most up-to-date version of our remote access solution.
☐ Our staff have been reminded to use unique and complex passwords.
☐ We have checked if multi-factor authentication is available and configured it where possible.”
Source: Information Commissioner’s Office, “Working from home – security checklists for employers” URL: https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/security/working-from-home/working-from-home-security-checklists-for-employers/
Remote Application Security
According to the Information Commissioner’s Office:
“☐ Our remote application solution does not allow access to Windows administrative tools such as PowerShell or Command Prompt.
☐ Our remote application solution does not allow access to shortcut keys or help keys that could be used to open non-authorised applications or features.
☐ Plain text usernames and passwords are not included in any files, folders or scripts.”
Source: Information Commissioner’s Office, “Working from home – security checklists for employers” URL: https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/security/working-from-home/working-from-home-security-checklists-for-employers/
Email and Communication Security
According to the Information Commissioner’s Office:
“☐ We have reviewed and implemented the NCSC guidance on defending against phishing attacks.
☐ We have either blocked the ability to add forwarding rules to external email addresses or have a method in place to detect forwarding rules.
☐ We have advised staff to use corporate email solutions and not rely on their own email or messaging accounts for the storage or transmission of personal data.”
Source: Information Commissioner’s Office, “Working from home – security checklists for employers” URL: https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/security/working-from-home/working-from-home-security-checklists-for-employers/
Workplace Monitoring Requirements
According to Information Commissioner’s Office guidance published October 3, 2023:
The ICO published guidance to help employers fully comply with data protection law if they wish to monitor their workers.
According to the ICO announcement:
“The Information Commissioner’s Office (ICO) is calling on organisations to consider both their legal obligations and their workers’ rights before they implement any monitoring in the workplace.”
“As the data protection regulator, we want to remind organisations that business interests must never be prioritised over the privacy of their workers. Transparency and fairness are key to building trust and it is crucial that organisations get this right from the start to create a positive environment where workers feel comfortable and respected.”
Source: Information Commissioner’s Office, “ICO publishes guidance to ensure lawful monitoring in the workplace” URL: https://ico.org.uk/about-the-ico/media-centre/news-and-blogs/2023/10/ico-publishes-guidance-to-ensure-lawful-monitoring-in-the-workplace
Privacy Expectations for Remote Workers
According to ICO guidance on workplace monitoring:
The guidance addresses remote workers, and highlights that those working from home likely have a higher expectation of privacy.
Source: Referenced in legal analysis of ICO guidance published October 2023
Data Protection Impact Assessments
According to ICO guidance:
Employers must conduct a Data Protection Impact Assessment for any monitoring that is likely to result in a high risk to the rights of workers.
Source: Information Commissioner’s Office workplace monitoring guidance
Tax and Expense Framework
Current Tax Relief Status
According to GOV.UK guidance published November 2024:
“Employees who are required to work from home to perform the duties of their employment are entitled to tax relief on their actual costs under section 336 ITEPA 2003.”
“As an administrative easement, HMRC allowed eligible employees to claim a flat rate of £4 a week from tax year 2011 to 2012, rising to £6 a week from tax year 2020 to 2021.”
Source: GOV.UK, “Removal of tax relief on non-reimbursed homeworking expenses” URL: https://www.gov.uk/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses/removal-of-tax-relief-on-non-reimbursed-homeworking-expenses
Change to Tax Relief (Effective April 6, 2026)
According to GOV.UK:
“This measure was announced at Budget 2025. The measure will take effect from 6 April 2026.”
The measure will remove the tax relief on homeworking expenses for employees.
“This measure will impact an estimated 300,000 individuals by removing the tax relief on home working expenses which will result in a tax increase of £62 for basic rate taxpayers and £124 for higher rate taxpayers.”
Source: GOV.UK, “Removal of tax relief on non-reimbursed homeworking expenses” URL: https://www.gov.uk/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses/removal-of-tax-relief-on-non-reimbursed-homeworking-expenses
Employer Reimbursement Provisions
According to GOV.UK:
“Employers can still reimburse employees for these costs where eligible without deducting Income Tax and National Insurance contributions.”
Source: GOV.UK, “Removal of tax relief on non-reimbursed homeworking expenses” URL: https://www.gov.uk/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses/removal-of-tax-relief-on-non-reimbursed-homeworking-expenses
Eligibility for Tax Relief (Until April 5, 2026)
According to tax guidance:
Employees can claim tax relief for working from home if:
- Their work requires them to live far away from their office
- They or their employer doesn’t have a business office
- Their employer’s premises do not have the necessary facilities for them to do their job
- Their job requires them to travel an unreasonable distance to and from their employer’s premises every day
- Government restrictions require them to work from home
Source: Referenced in tax guidance publications
Flat Rate vs. Actual Costs
According to HMRC administrative practice:
For claims made before April 6, 2026, employees can claim either:
- A flat rate of £6 per week without providing evidence
- The actual amount of extra costs incurred with supporting evidence
Source: Referenced in HMRC guidance
COVID-19 Temporary Provisions
According to GOV.UK:
“For the tax years 2020 to 2021 and 2021 to 2022, eligibility was widened to include employees who had to work at home because of the COVID-19 pandemic rather than because of their specific employment duties.”
Source: GOV.UK, “Removal of tax relief on non-reimbursed homeworking expenses” URL: https://www.gov.uk/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses/removal-of-tax-relief-on-non-reimbursed-homeworking-expenses
Claiming Process (Until April 5, 2026)
According to tax guidance, employees can claim through:
- HMRC’s online service
- A P87 form (for claims of £2,500 or less)
- Self-Assessment tax return
Source: Referenced in HMRC guidance and third-party tax guidance
Backdated Claims
According to guidance from the Low Incomes Tax Reform Group:
“You usually have four years from the end of the tax year to submit a tax refund claim for unreimbursed employment expenses.”
“As such, for refunds relating to the 2020/21 tax year, you need to make your claim by 5 April 2025.”
Source: Low Incomes Tax Reform Group, “Worked from home during the pandemic? Don’t miss out on your 2020/21 tax refund” URL: https://www.litrg.org.uk/news/worked-home-during-pandemic-dont-miss-out-your-202021-tax-refund
Equipment and Reimbursement
According to tax guidance, expenses that may be claimed or reimbursed include:
- Heating
- Electricity
- Water (if metered)
- Business telephone calls
- Internet costs
- Equipment purchased for work use
Source: Referenced in HMRC guidance and Low Incomes Tax Reform Group publications
Contact for Tax Questions
HM Revenue & Customs (HMRC)
Online services: https://www.gov.uk/government/organisations/hm-revenue-customs Tax helpline: 0300 200 3300 Monday to Friday, 8am to 6pm
Source: GOV.UK contact information
Resources
Advisory, Conciliation and Arbitration Service (Acas)
Primary Contact for Employment Rights Questions
Telephone: 0300 123 1100 Hours: Monday to Friday, 8am to 6pm
Website: https://www.acas.org.uk
Flexible Working Information: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Services: Acas provides free and impartial advice on employment rights, workplace disputes, and flexible working requests.
Health and Safety Executive (HSE)
Primary Authority for Workplace Health and Safety
Contact Centre: 0300 003 1747 Email: hse.gov.uk/contact/index.htm (web form)
Website: https://www.hse.gov.uk
Home Working Guidance: https://www.hse.gov.uk/home-working/index.htm
Services: HSE provides guidance on health and safety requirements for home workers and hybrid workers.
HM Revenue & Customs (HMRC)
Tax Authority
Tax Helpline: 0300 200 3300 Hours: Monday to Friday, 8am to 6pm
Self Assessment Helpline: 0300 200 3310 Hours: Monday to Friday, 8am to 6pm
Website: https://www.gov.uk/government/organisations/hm-revenue-customs
Working from Home Tax Relief Information: https://www.gov.uk/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses
Services: HMRC administers tax relief for working from home expenses (until April 5, 2026) and employer reimbursement provisions.
Information Commissioner’s Office (ICO)
Data Protection Authority
Helpline: 0303 123 1113 Hours: Monday to Friday, 9am to 5pm
Website: https://ico.org.uk
Working from Home Data Protection Guidance: https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/security/working-from-home/
Services: ICO provides guidance on data protection compliance for remote and hybrid working arrangements.
Department for Business and Trade
Policy Authority for Employment Legislation
General Enquiries: https://www.gov.uk/government/organisations/department-for-business-and-trade/about/about-our-services#general-enquiries
Address: Department for Business and Trade Old Admiralty Building Admiralty Place London SW1A 2DY
Website: https://www.gov.uk/government/organisations/department-for-business-and-trade
Services: The Department for Business and Trade has responsibility for employment law policy.
GOV.UK – Official Government Information Portal
Central Information Hub
Website: https://www.gov.uk
Flexible Working Information: https://www.gov.uk/flexible-working
Employment Rights Information: https://www.gov.uk/browse/working
Services: GOV.UK provides official information on employment rights, flexible working, and government services.
Employment Tribunals
For Employment Disputes
England and Wales: Website: https://www.gov.uk/courts-tribunals/employment-tribunal Telephone: 0300 123 1024
Scotland: Website: https://www.gov.uk/courts-tribunals/employment-tribunals-scotland Telephone: 0141 354 8574
Services: Employment tribunals hear cases on employment disputes, including improper handling of flexible working requests.
Equality and Human Rights Commission (EHRC)
Equality Matters
Telephone: 0808 800 0082 Hours: Monday to Friday, 9am to 5pm Textphone: 0808 800 0084
England Website: https://www.equalityhumanrights.com/en
Services: EHRC provides advice on discrimination and equality matters related to flexible working.
Office for National Statistics (ONS)
Labor Market Statistics
Website: https://www.ons.gov.uk
Employment and Labor Market Data: https://www.ons.gov.uk/employmentandlabourmarket
Home and Hybrid Working Data: https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/employmentandemployeetypes/datasets/homeandhybridworkinggreatbritain
Services: ONS publishes official statistics on remote working, hybrid working, and employment patterns.
Frequently Asked Questions
Q: Can I request flexible working from my first day of employment?
Legal basis: Section 80F of the Employment Rights Act 1996, as amended by the Employment Relations (Flexible Working) Act 2023.
Official answer: According to GOV.UK, “Employees can make a request for flexible working from their first day in a job.”
Source: GOV.UK, “Flexible working: Overview” https://www.gov.uk/flexible-working
Q: How many flexible working requests can I make per year?
Legal basis: Section 80F(4) of the Employment Rights Act 1996, as amended.
Official answer: Employees may make two statutory flexible working requests in any 12-month period.
Source: Employment Rights Act 1996, Section 80F(4) https://www.legislation.gov.uk/ukpga/1996/18/section/80F
Q: How long does my employer have to respond to my request?
Legal basis: Section 80G(1B) of the Employment Rights Act 1996, as amended.
Official answer: According to the statute, “The decision period is the period of two months beginning with the date on which the application is made or, if the employer and the employee agree to extend that period, such longer period as they may agree.”
Source: Employment Rights Act 1996, Section 80G(1B) https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Q: Can my employer refuse my flexible working request?
Legal basis: Section 80G(1)(b) of the Employment Rights Act 1996.
Official answer: According to the statute, employers “shall only refuse the application if there is a business reason for doing so.”
According to the Acas Code of Practice, permitted business reasons include:
- The burden of additional costs
- An inability to reorganise work among existing staff
- An inability to recruit additional staff
- A detrimental impact on quality
- A detrimental impact on performance
- A detrimental effect on ability to meet customer demand
- Insufficient work for the periods the employee proposes to work
- A planned structural change to the business
Source: Employment Rights Act 1996, Section 80G; Acas Code of Practice https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Q: Must my employer consult with me before refusing my request?
Legal basis: Section 80G(1)(aza) of the Employment Rights Act 1996, inserted by the Employment Relations (Flexible Working) Act 2023.
Official answer: Yes. According to the statute, employers “shall not refuse the application unless the employee has been consulted about the application.”
This requirement came into force on April 6, 2024.
Source: Employment Rights Act 1996, Section 80G(1)(aza) https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Q: What does it mean for an employer to handle my request “in a reasonable manner”?
Legal basis: Section 80G(1)(a) of the Employment Rights Act 1996.
Official answer: According to GOV.UK, “Examples of handling requests in a reasonable manner include:
- assessing the advantages and disadvantages of the application
- holding a meeting to discuss the request with the employee
- offering an appeals process”
Source: GOV.UK, “Flexible working: Overview” https://www.gov.uk/flexible-working
Q: What can I do if my employer doesn’t handle my request reasonably?
Legal basis: Employment Rights Act 1996 and Employment Tribunal procedures.
Official answer: According to GOV.UK, “If an employer does not handle a request in a reasonable manner, the employee can take them to an employment tribunal.”
Source: GOV.UK, “Flexible working: Overview” https://www.gov.uk/flexible-working
Q: Does my employer have health and safety responsibilities if I work from home?
Legal basis: Health and Safety at Work etc. Act 1974.
Official answer: According to the Health and Safety Executive, “As an employer, you have the same health and safety responsibilities for people working at home as for any other worker.”
Source: Health and Safety Executive, “Managing home workers’ health and safety” https://www.hse.gov.uk/home-working/employer/index.htm
Q: Must my employer conduct a risk assessment for my home working setup?
Legal basis: Health and Safety at Work etc. Act 1974 and related regulations.
Official answer: According to the Health and Safety Executive, employers should consider risks as part of their risk assessment for home workers, including display screen equipment, manual handling, electricity, working environment, and fire safety.
Source: Health and Safety Executive, “Managing home workers’ health and safety” https://www.hse.gov.uk/home-working/employer/index.htm
Q: Must my employer provide a DSE assessment if I work from home?
Legal basis: Display Screen Equipment regulations.
Official answer: According to the Health and Safety Executive, “You should carry out a DSE assessment for people who work from home.”
Source: Health and Safety Executive, “Working with display screen equipment at home” https://www.hse.gov.uk/msd/dse/home-working.htm
Q: Can I claim tax relief for working from home?
Legal basis: Section 336 of the Income Tax (Earnings and Pensions) Act 2003.
Official answer: According to GOV.UK, employees who are required to work from home to perform the duties of their employment are entitled to tax relief on their actual costs under section 336 ITEPA 2003.
As an administrative easement, HMRC allows eligible employees to claim a flat rate of £6 a week.
IMPORTANT: This measure will be removed from April 6, 2026.
Source: GOV.UK, “Removal of tax relief on non-reimbursed homeworking expenses” https://www.gov.uk/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses/removal-of-tax-relief-on-non-reimbursed-homeworking-expenses
Q: Can my employer reimburse my homeworking expenses without tax implications?
Legal basis: Tax legislation and HMRC guidance.
Official answer: According to GOV.UK, “Employers can still reimburse employees for these costs where eligible without deducting Income Tax and National Insurance contributions.”
Source: GOV.UK, “Removal of tax relief on non-reimbursed homeworking expenses” https://www.gov.uk/government/publications/income-tax-removal-of-the-tax-relief-for-additional-homeworking-expenses/removal-of-tax-relief-on-non-reimbursed-homeworking-expenses
Q: Does my employer have data protection obligations if I work remotely?
Legal basis: UK GDPR and Data Protection Act 2018.
Official answer: According to the Information Commissioner’s Office, “If you’re working from home we’ve developed some guidance to help you remain compliant with data protection laws.”
Source: Information Commissioner’s Office, “Working from home” https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/security/working-from-home/
Q: Can my employer monitor me while I work from home?
Legal basis: UK GDPR and Data Protection Act 2018.
Official answer: According to the Information Commissioner’s Office, “The Information Commissioner’s Office (ICO) is calling on organisations to consider both their legal obligations and their workers’ rights before they implement any monitoring in the workplace.”
The ICO guidance addresses remote workers and highlights that those working from home likely have a higher expectation of privacy.
Source: Information Commissioner’s Office, “ICO publishes guidance to ensure lawful monitoring in the workplace” https://ico.org.uk/about-the-ico/media-centre/news-and-blogs/2023/10/ico-publishes-guidance-to-ensure-lawful-monitoring-in-the-workplace
Q: Does the Equality Act 2010 apply to flexible working requests?
Legal basis: Equality Act 2010.
Official answer: According to the Acas Code of Practice, “In handling a request, and any information that the employee discloses as part of that request, employers must not discriminate unlawfully against the employee in relation to any of the protected characteristics set out in the Equality Act 2010.”
Source: Acas Code of Practice on requests for flexible working https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Q: What if I need flexible working as a reasonable adjustment for a disability?
Legal basis: Equality Act 2010.
Official answer: According to the Acas Code of Practice, “If an employee seeks a reasonable adjustment for their disability through a request for flexible working, the employer must consider this in line with its legal obligations under the Equality Act 2010. Employers must make reasonable adjustments to remove any disadvantage related to a person’s disability. The legal obligation to make reasonable adjustments is separate to the legal obligation to consider a request for flexible working.”
Source: Acas Code of Practice on requests for flexible working https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Q: Do these flexible working rights apply in Northern Ireland?
Legal basis: Separate Northern Ireland legislation.
Official answer: According to GOV.UK, “Flexible working rules are different in Northern Ireland.”
For Northern Ireland-specific guidance, contact the Labour Relations Agency Northern Ireland.
Source: GOV.UK, “Flexible working: Overview” https://www.gov.uk/flexible-working
Q: Can visitors to the UK work remotely while visiting?
Legal basis: Immigration Rules effective January 31, 2024.
Official answer: According to updated Immigration Rules effective January 31, 2024, visitors may “undertake activities relating to their employment overseas remotely from within the UK, providing this is not the primary purpose of their visit.”
Source: Statement of Changes in Immigration Rules, HC 590, published January 11, 2024
Q: What types of flexible working can I request?
Legal basis: Section 80F of the Employment Rights Act 1996 and Acas guidance.
Official answer: According to the Acas Code of Practice, examples of flexible working include:
- Part-time working
- Flexi-time
- Job sharing
- Working from home
- Compressed hours
- Staggered hours
- Phased retirement
- Annualised hours
- Term-time working
Source: Acas Code of Practice on requests for flexible working https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Q: What format must my flexible working request take?
Legal basis: Flexible Working (Procedural Requirements) Regulations 2002 (as amended).
Official answer: According to requirements referenced in the Acas Code of Practice, a statutory flexible working request must:
- Be made in writing
- State that it is a statutory flexible working request
- Specify the change being requested and the date from which it is proposed the change should take effect
- Explain what effect, if any, the employee thinks making the change would have on the employer and how that might be dealt with
Source: Acas Code of Practice on requests for flexible working https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html
Q: What happens if my employer agrees to my request?
Legal basis: Section 80G(1C) of the Employment Rights Act 1996.
Official answer: According to the statute, “If an employer agrees to a change proposed in an application under section 80F, no later than 28 days after the date on which the change is to take effect, the employer must— (a) provide the employee with a written statement that varies the employee’s terms and conditions of employment accordingly, or (b) provide the employee with a reference to where the employee may find the information in a document to which the employee has reasonable access.”
Source: Employment Rights Act 1996, Section 80G(1C) https://www.legislation.gov.uk/ukpga/1996/18/section/80G
Q: Can I backdate claims for working from home tax relief?
Legal basis: HMRC administrative procedures.
Official answer: According to the Low Incomes Tax Reform Group, “You usually have four years from the end of the tax year to submit a tax refund claim for unreimbursed employment expenses.”
“As such, for refunds relating to the 2020/21 tax year, you need to make your claim by 5 April 2025.”
Source: Low Incomes Tax Reform Group https://www.litrg.org.uk/news/worked-home-during-pandemic-dont-miss-out-your-202021-tax-refund
Q: Where can I find official templates for flexible working requests?
Legal basis: Government guidance materials.
Official answer: Templates and guidance forms are available on the GOV.UK website and through Acas.
Source: GOV.UK website at https://www.gov.uk/flexible-working Acas website at https://www.acas.org.uk
Q: What mental health support should employers provide for remote workers?
Legal basis: Health and safety obligations and Acas guidance.
Official answer: According to Acas, “Employers should pay attention to the mental and physical health of their employees. Everyone should be encouraged to look after their health – for example, by getting support and doing regular exercise.”
“Employers should not make assumptions. They should speak with their staff and agree on what support may be needed – for example, if an employee with a disability needs reasonable adjustments.”
Source: Acas, “Health, safety and wellbeing when working from home” https://www.acas.org.uk/health-safety-and-wellbeing-when-working-from-home
Q: Do working time regulations apply to home workers?
Legal basis: Working Time Regulations and Acas guidance.
Official answer: According to Acas, “Employers must follow the law on working hours. Employees have a right to rest breaks and should make sure they take them.”
Source: Acas, “Health, safety and wellbeing when working from home” https://www.acas.org.uk/health-safety-and-wellbeing-when-working-from-home