Working from home – is there some tax relief?

With the ‘normalisation’ of regular ‘Working from Home’ (WFH) arrangements in 2020 and 2021 for most Employers and employees, resulting from COVID-19 ‘lockdowns’, as well as a broader change within Employers to allow employees to work from home more regularly, the allowability of costs for WFH purposes is now a ‘hot topic’.

In most cases, employees will either receive an additional payment from their Employer on a ‘flat rate’ basis to cover their additional WFH costs so that there is NO tax or NI cost applicable, OR employees will make a ‘flat rate’ claim from HMRC.

Below we highlight the details and also how to make the WFH claim with HMRC directly.