
If you’re working from home and haven’t had your expenses reimbursed (including an appropriate apportionment of utility bills such as heating and lighting where appropriate), you can look to make a claim for income tax and National Insurance reimbursement on expenses incurred or apply for a standard £6 per week while you work from home. Click here to visit the GOV.UK website for more information and to check if you’re eligible. You can make a claim on HMRC’s website, or at the end of the year on your tax return.
For 2020/21, the government announced that employees could apply the £6 per week claim for the entire tax year if they were required to work from home at some point during the year (which in practice would apply to most office-based employees). There have been no announcements yet regarding an extension to this relaxation for 2021/22.
If you are reimbursed for qualifying home-office expenditure by your employer, the good news is that no action is required in order to qualify for tax and National Insurance relief, as it should not appear on your Form P11Ds for 2020/21, reporting benefits and expenses. The same should also apply for 2021/22.
You should consider whether you qualify for a standard £6 per week for the whole of 2020/21 and make a claim where appropriate.
If you face extended periods of working from home in 2021/22 and no new measures are announced, you should keep records of this time and consider making a claim in due course.
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