Working from home relief rule changes

The relaxation in the working from home relief rules has changed from April 2022.  You can still claim working from home allowance if your employer has not already paid your expenses and you have additional household costs however one of the following must also apply:

• there are no appropriate facilities available for you to perform your job on your employer’s premises
• the nature of the job requires you to live so far from the employer’s premises that it is unreasonable for you to travel to those premises on a daily basis
• you are required, under government restrictions, to work from home

You cannot claim tax relief if you choose to work from home. This includes if:

• your employment contract lets you work from home some or all of the time
• you work from home because of COVID-19
• your employer has an office, but you cannot go there sometimes because it’s full

If your tax code for the 2023 tax year already includes an allowance for working from home but you are not entitled to claim this, this will result in an underpayment of tax.  You should contact HMRC to remove the allowance to prevent the underpayment from arising.

 If you have any questions please contact us on:

Info@four-m.co.uk