Working from home tax relief - earning under the annual tax-free personal allowance amount

polkasquares

Can this person get working from home tax relief:

A person has a job that earns less than the annual tax-free personal allowance meaning that they don't pay tax on what they have earned. However, during the pandemic, the employer has asked them to work from home instead and as a result they have incurred extra costs for things like gas and electricity but the employer isn't paying expenses for their extra costs as a result of working from home. From my understanding of how this working from home tax relief claim works, am I right in thinking that the person won't be eligible to claim for working from home tax relief because their pay doesn't go over the annual tax-free personal allowance, as there is no taxable income for HMRC to deduct the amount from?

powerful_Rogue

polkasquares said:

Can this person get working from home tax relief:

A person has a job that earns less than the annual tax-free personal allowance meaning that they don't pay tax on what they have earned. However, during the pandemic, the employer has asked them to work from home instead and as a result they have incurred extra costs for things like gas and electricity but the employer isn't paying expenses for their extra costs as a result of working from home. From my understanding of how this working from home tax relief claim works, am I right in thinking that the person won't be eligible to claim for working from home tax relief because their pay doesn't go over the annual tax-free personal allowance, as there is no taxable income for HMRC to deduct the amount from?

Spot on.

Dazed_and_C0nfused

They are perfectly eligible to claim however based on the information provided it won't save them any tax.

If they are married it may be different and could help save tax (as part of a couple).