Work-from-home rebate - a complex case?

usernameusername

I would like to know how much COVID work-from-home tax rebate I am eligible for, please.

Throughout the tax-year 2020/21 and up until October 2021, I was a "writing-up" PhD student. I received no stipend (tax-free income) because I was a long way into a PhD course-extension even by April 2020. I was forced to work from home (that's work with a small-w, because PhDs are not employees) for roughly a year because of COVID. My research was lab-based, so this was a very real restriction, but I was not required to pay income tax even during the "normal" part of my course, before COVID hit and before extensions to the course; while I was still being paid a stipend. For Nov-Dec 2021 I was essentially unemployed for tax purposes. I started a new job (20% tax rate) on the very first working day this year and was immediately working from home because of COVID.

I have no doubt that I'm eligible for a rebate for the period 01/01/22-31/03/22, but what about any other time from April 2020 onwards?

Thanks for your help!

Dazed_and_C0nfused

How much taxable employment income did you have in the 2020:21 tax year?

Ignoring small amounts of taxable interest or dividends did you have any other taxable income in that tax year?

usernameusername

When you ask the question like that, I guess the 2020/21 part becomes obvious: zero!

If I may ask on behalf of someone in a very similar position though: ~£1-2k in 2020/21 and the same in 2021/22 both on short-term contracts.

usernameusername

For clarity, part of my question is, when they say "you're eligible for the whole tax year, even if you worked form home for even a day", does that come with a silent "assuming you were employed throughout the tax year"?

sheramber

usernameusername said:

When you ask the question like that, I guess the 2020/21 part becomes obvious: zero!

If I may ask on behalf of someone in a very similar position though: ~£1-2k in 2020/21 and the same in 2021/22 both on short-term contracts.

The WFH allowance is not a monetary sum, it is tax relief against tax due. So it no tax  was paid there is no relief due.