UHY Ross Brooke Chartered Accountants

Working from home and the £6 per week allowance

working from home tax relief expenses

During the COVID pandemic the government relaxed the conditions to enable those working from home to be paid £6 a week tax free by their employer, or, where that was not paid by the employer, they could claim relief for £6 a week against their employment income for a tax refund from HMRC. Those relaxed rules applied for 2020/21 and 2021/22.

Many employers and employees may not be aware that from 6 April 2022 the rules reverted to the strict statutory position. Employees can claim tax relief if they have to work from home under a homeworking agreement, for example because:

  • their job requires them to live far away from the office,
  • their employer does not have an office, or
  • the office is closed every Friday and employees are required to work from home that day.

Tax relief cannot be claimed if the employee chooses to work from home.

See: Claim tax relief for your job expenses: Working from home – GOV.UK (www.gov.uk)

Next steps

If you would like to discuss expenses for working from home, your self assessment, or are an employer looking to develop a more resilient employee expense policy for the future please talk to us and we will be delighted to assist you.

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