WFH Tax Relief - 2020/2021 Self Assessment (£312 or £320 or £324)?

WFHTaxrelief

Hi,

I am amending a self-assessment for the 2020/2021 tax year and want to include the WFH tax relief. I believe from Martin Lewis' article, that you can include the additional two-weeks from March 23 2020 (2019/2020 tax year) for relief claim.

1/ Can you combine this into the 2020/2021 self-assessment? I never did needed to do a self-assessment for 2019/2020 and the microsite doesn't help.
2/ If you combine, which figure must you include for the two weeks? The £4 per week rate (pre-COVID) or the £6 per week rate?

What is your view here? There is literally no literature on this online except to Martin's article. However, it doesn't clarify either of the above?

Thank you. 

Jeremy535897

You can only claim WFH for 2019/20 in 2019/20, at the £4 a week rate (assuming all the conditions are met). Assuming you do qualify, you can amend your return by today and claim £8, worth £1.60 to a basic rate taxpayer.

WFHTaxrelief

Understandable - I never did a self-assessment for 2019/2020, so doubt this is possible now? 

sheramber

You can phone HMRC to make a claim for 19/20  but as it is a small amount the chances are it is cancelled out by any small tax underpayment that arises due to the tax tables rounding down figures. 

navyguy1965

I think the answer is yes but would like confirmation please. I am self-isolating this week due to pre-surgery notification but will still work from home for two maybe three days. I am a full-time employee. Can I claim WFH tax relief ? 

unholyangel

navyguy1965 said:

I think the answer is yes but would like confirmation please. I am self-isolating this week due to pre-surgery notification but will still work from home for two maybe three days. I am a full-time employee. Can I claim WFH tax relief ? 

I would say no. 

The relaxation to the normal rules was that hmrc would accept facilities weren't available at the employers premises if the employee was instructed to work from home due to covid. Your circumstances are that you're not available to the facilities, rather than the facilities not being available to you.