During the Covid 19 pandemic HMRC allowed any employee who worked from home for at least 1 day in a tax year to claim the full year’s working from home tax relief. This was because it was a Government requirement to work from home where possible.
You may still be able to claim the working from home allowance from 6th April 2022 but as the Government no longer require employees to work from home the ability to claim has been reduced. You can no longer claim the working from home tax allowance just because you choose to work from home.
You can claim the relief on either:
- £6.00 per week with no requirement to keep evidence of your extra costs; or
- The exact amount of extra costs you have incurred above the £6.00 weekly amount provided you have supporting evidence
In order to claim for the tax year which started on 6 April 2022 one of the following must apply:
- You cannot perform your job on your employer’s premises because they don’t have the facilities; for example, your employer has a small office with no space for you to work on the premises
- Your job requires you to live so far from your employer’s premises that it would be unreasonable for you to travel there every day; or
- Government restrictions mean you must work from home; although currently these restrictions have been removed.
If you have not yet made any claim for working from home tax relief, you may still be able to claim for the two years ended 5th April 2022.
Written by Nick Donohue, Head of Tax at RPG Chartered Accountants, incorporating Crawfords,
For further information about how this may impact you, please speak to your usual RPG contact on 0161 608 0000 or email info@rpg.co.uk .
Published July 2022– please do not rely on this document alone and seek advice to take into account your own circumstances.
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