Employees who claimed tax relief for working from home during the pandemic may no longer qualify in the 2022/23 tax year as HMRC changes its guidance for the scheme.
During the COVID-19 pandemic, people who could do their normal job at home were required to do so at various times and were allowed to apply for tax relief for the whole year.
The relaxed take on the system remains in place until the end of the current tax year but the rules for eligibility changed on 6 April 2022 now that there are no longer any legal restrictions on going into workplaces.
Tax relief can now only be claimed by workers who must work from home, as opposed to those who prefer to.
As a result, working-from-home tax relief can only be claimed if one of the following applies:
● there are no appropriate facilities for you to work on your employer’s premises
● the job requires you to live so far from the employer’s premises that it is unreasonable for you to travel there on a daily basis
● you are required, under Government restrictions, to work from home.
You may be able to claim for additional household costs when working from home, but only the element of the cost that relates to your work.
Speak to us about claiming tax relief.