Reminder about claiming tax relief for working from home
Employees may be able to claim tax relief for additional household costs if they must work at home on a regular basis, either for all or part of the week. This includes having been told to work from home because of coronavirus.
Additional costs include things like heating, metered water bills or business calls, that employees can demonstrate have been incurred wholly, exclusively, and necessarily as a direct result of working from home. They do not include costs that would stay the same whether they are working at home or in an office.
Your clients or their employees can apply quickly and easily using the HMRC online service, which is now open for claims that relate to periods up to 5 April 2022.
Find out more about eligibility and how employees can claim.
HMRC (2021) Agent Update: issue 84. Available at: Agent Update: issue 84 - GOV.UK (www.gov.uk) (Accessed: 23/09/2021)