HMRC Extends COVID-19 Working From Home Tax Relief

HMRC Extends COVID-19 Working From Home Tax Relief

Back in November 2020 we explained how in relation to the year ended 5 April 2021 HMRC were introducing new measures to provide some measure of tax relief for added costs due to working at home during the pandemic.

For anyone who made a claim for 2020/21 this does not automatically roll across into 2021/22. So now that we have just started the new Tax Year, if eligible, a new claim should be made.

The relief continues at the same rate, so £6 per week / £26 per month, being designed to cover additional costs that employees who are required to work from home have incurred, such as heating and lighting, and business telephone calls.

Normally, if employees are not reimbursed by their employers for such costs, alternatively claiming tax relief is not an option. This however is the relaxation HMRC have agreed for the duration of the pandemic.

It is understood, as was the case for 2020/21, that a claim can be made for the full tax year ended 5 April 2022, even if later in the year you cease to work from home. This is also the case even if currently your working pattern is split between home and the office.

Further details can be found HERE.

Alternatively you can contact the Elman Wall Tax team at 020 7600 5667 or email Russell Eisen at russell.eisen@elmanwall.co.uk