Working from home

BoGoF

tebthereb wrote: »

Sorry but where does any of that say £4pw can be claimed as a deduction without evidence?

Evidence if what and for whom?

The whole point of the flat rate £4 is that no evidence of expenses is required to claim tax relief. However it is a requirement that the employee is actually required to work at home and is not doing so voluntarily.

Dazed_and_confused

I think this is what you're after.

You still need to show you are eligible.

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32815

00ec25

tebthereb wrote: »

Sorry but where does any of that say £4pw can be claimed as a deduction without evidence?

read the manual and particularly read any cross links shown on any individual pages that people give you in such a link, then you won't have to repeat your question

For ease of administration, from 6 April 2012 you may accept that employees who satisfy the conditions for relief (see EIM32760) are entitled to a deduction of £4, or £18 per month for monthly paid employees, (exclusive of the cost of business telephone calls) for each week that they are required to work at home, without having to justify that figure.

tebthereb

00ec25 wrote: »

read the manual and particularly read any cross links shown on any individual pages that people give you in such a link, then you won't have to repeat your question

For ease of administration, from 6 April 2012 you may accept that employees who satisfy the conditions for relief (see EIM32760) are entitled to a deduction of £4, or £18 per month for monthly paid employees, (exclusive of the cost of business telephone calls) for each week that they are required to work at home, without having to justify that figure.

The three EIM manuals that were provided before my last post were EIM32760, EIM32825, and EIM32830 - none of which cross-referenced to EIM32815, which is what I assume you are suggesing I should have read from your italicised remarks and because it is possibly the most helpful one.


I will assume your comment was accidentally patronising, and also that you are not suggesting I read the entire (substantial and quite poor) EIM manual in response to people posting links.



Others have driven closer to the root of the matter adeptly. The £4 per week deduction is an administrative easement in a HMRC manual, not law, in relation to the amount that can be claimed. More criticially, before someone can consider claiming this or any other figure, a whole number of conditions that are enshrined within legislation must be satisifed (which HMRC certainly could ask to be evidenced).



Importantly, in my lazy and narrowly-read view, the HMRC manual indicates that they will not consider the W&E&N conditions to be met if the employer has adequate facilities at their own premises. In many cases proving inadequate employer promises will be difficult, and blocks most people (such as myself) legitimately claiming any relief for home costs even where working from home per their contract.