Working from home: claiming tax relief from April 2022
HMRC have released the following notes regarding the above.
Government instructions to work from home where possible, including the legal requirement to self-isolate if you or a close contact tested positive for coronavirus, meant that in tax years 2020 to 2021 and 2021 to 2022 millions of people across the UK were eligible to claim tax relief on additional household costs incurred due to working from home.
The rules around the eligibility of the tax relief remain unchanged. But the lifting of pandemic restrictions means that most will no longer be eligible to claim from April 2022.
Employees can use the online service for claiming tax relief for working from home. This microservice was introduced to help speed up the claims process. It remains in place for the 2022 to 2023 tax year. For the reasons explained above, we expect claim levels to return to something close to pre-pandemic levels.
Employers can still choose to reimburse employees for reasonable additional household expenses that the employee incurred while carrying out employment duties at home under homeworking arrangements.
Where employers choose to make a payment to employees, employees cannot also claim from HMRC through the online service. This is unless employer payments are below £6 per week. In this case employees can claim the difference, providing all other eligibility requirements are met.
We have updated our guidance on claiming tax relief for working from home to
- make the eligibility criteria clearer
- help people understand better what can be claimed and what cannot
