In early 2020 following the outbreak of COVID-19, for many, working from home became the norm. The Government made temporary changes to homeworking reliefs for the 2020-21 and 2021-22 tax years. These concessions ended on 5 April 2022. For the 2022-23 tax year we see a return to pre-pandemic rules.

If you are still working from home and want to consider if you are eligible for homeworking relief (£6 per week) then there are conditions that must be met for you to be eligible to claim the relief.

For the 2022-23 tax year the guidance for claiming tax relief for working from home has changed for expenses on or after 6 April 2022:

You can claim the relief only if your employer has not already paid your expenses and you have additional household costs as a result of working from home.

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

To claim tax relief, you cannot have just chosen to work from home.

Careful consideration must be given when claiming this relief for the 2022-23 tax year and you must ensure that you meet the rules before making a claim.

If you have any questions about the working from home relief please contact us.

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