During the pandemic, HMRC relaxed the rules on being able to claim up to £125 in tax relief for working from home. This tax relief was:
- Basic rate tax payer: 20% of £6 = £1.20 tax relief a week (max £62.40)
- Higher rate tax payer: 40% of £6 = £2.40 tax relief a week (max £124.80)
The last tax year you’ll be able to claim for the tax relief, under the relaxed rules, is on your 2021/22 tax return.
HMRC have updated their guidance on claiming the relief confirming that a claim cannot be made if there is a choice in working from home. Therefore, from 6 April 2022 you can only make this claim if you are specifically required to work at home or you are contracted to work 100% of your time at home.
If you claimed the tax relief last year via HMRC’s portal as an employee, it would be worth double checking your tax code this year that HMRC haven’t included it in error.
If you have any queries or need help with this please do get in touch.