Tax & home office

rexmedorum

I'm starting a job as a lecturer later this month and my normal working arrangements would include 1 day per work on which I can work from home.

I have heard there may be some tax I could claim back? Does anybody know how it works and if it's worth the bother?

jimmo

Can or, must?
For employees non-travelling expenses have to be incurred wholly, exclusively and necessarily in the performance of the duties so if you choose to work at home that is your choice and you can claim nothing.
Having said that Lecturers etc are specifically dealt with in the HMRC manuals. You might want to start here and work your way through the following pages.
http://www.hmrc.gov.uk/manuals/eimanual/EIM70700.htm
However use of home starts at EIM 70713
http://www.hmrc.gov.uk/manuals/eimanual/eim70713.htm
As you can see that’s all a bit dated so if you decide that you are entitled to claim you need to look at the detailed instructions for each type of expenditure.
Use of home starts here
http://www.hmrc.gov.uk/manuals/eimanual/EIM32760.htm
But the amounts actually claimable are here.
http://www.hmrc.gov.uk/manuals/eimanual/eim32815.htm
If memory serves me correctly the going rate is now £4 per week, worth 80p a week to a basic rate taxpayer and £1.60 per week if you pay 40%.
Only you can judge if its worth the bother to you.

rexmedorum

jimmo wrote: »

Can or, must?
For employees non-travelling expenses have to be incurred wholly, exclusively and necessarily in the performance of the duties so if you choose to work at home that is your choice and you can claim nothing.
Having said that Lecturers etc are specifically dealt with in the HMRC manuals. You might want to start here and work your way through the following pages.
http://www.hmrc.gov.uk/manuals/eimanual/EIM70700.htm
However use of home starts at EIM 70713
http://www.hmrc.gov.uk/manuals/eimanual/eim70713.htm
As you can see that’s all a bit dated so if you decide that you are entitled to claim you need to look at the detailed instructions for each type of expenditure.
Use of home starts here
http://www.hmrc.gov.uk/manuals/eimanual/EIM32760.htm
But the amounts actually claimable are here.
http://www.hmrc.gov.uk/manuals/eimanual/eim32815.htm
If memory serves me correctly the going rate is now £4 per week, worth 80p a week to a basic rate taxpayer and £1.60 per week if you pay 40%.
Only you can judge if its worth the bother to you.

thanks for your detailed reply
If I'm honest I have to say 'can' rather than 'must' work from home.