Can we get the work from home allowance again this year?

Bossworld

lisyloo said:

Bossworld said:

Am I right to think that commutable distance to main place of work is/was reasonable grounds for claiming? E.g. living in Newcastle, office is in London?

The allowance was never available to those who chose/choose to WFH.
so distance is not relevant.

So what grounds constitute being 'required' to work from home in that case? Thanks

Jeremy535897

Your boss tells you that you have to work from home.

pjread

I'd probably think about it the other way around; If no office is available to you so you have to work at home, you can claim it.  if an office is available to you and you choose not to use it then you cannot claim (or at least couldn't pre-COVID, maybe they'll ease for 22/23 tax year too but I doubt it)

unholyangel

pjread said:

I'd probably think about it the other way around; If no office is available to you so you have to work at home, you can claim it.  if an office is available to you and you choose not to use it then you cannot claim (or at least couldn't pre-COVID, maybe they'll ease for 22/23 tax year too but I doubt it)

But is the office unavailable to the employee, or the employee unavailable to the office?

The normal requirements are that you're performing substantive duties, those duties require use of facilities,  there's no such facilities available at your employers premises and that (before or after your contract was drawn up) you had no choice in whether you worked from home. 

Remember the actual law says the expense must be incurred wholly  exclusively and necessarily in performing the duties of employment. If its not an expense that everyone who held that job would have to incur (and instead arises from your personal circumstances), then its unlikely to be allowable. 

And they've also updated their guidance to state you can only claim pandemic wfh if you're instructed to wfh due to government advice such as "full national lockdown". So unless we go back into lockdown, I don't think they'll be extending it to next year. 

pjread

I think we're saying the same thing

Bossworld

Looks like they've expanded a lot of scenarios in this doc as of yesterday (06/04)

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790

As others have said, distance doesn't seem to make a difference, it's your 'choice' to live 300 miles away so you can't claim.

smilee2106

I have the £60 Flat Rate with the 22/23 tax code this year as my contract is WAH. With the higher utilities costs coming in, would it be better to do a self-assessment and keep track of all the related costs? Sure it'll work out at more than £60!🤔

YBR

I'm currently WFH as there is no office available (bungled office move - new office still being refurbished).
Will I be able to claim the years' worth or do I have to keep track of how long I'm at home for.

Second point - I'll be having an Operation and will need to WFH (or not at all) until fit to drive. For me that's not a choice, but I guess in HMRC terms that's not claimable?

(I'd have to claim it through a tax return anyway. if that makes a difference)

Jeremy535897

YBR said:

I'm currently WFH as there is no office available (bungled office move - new office still being refurbished).
Will I be able to claim the years' worth or do I have to keep track of how long I'm at home for.

Second point - I'll be having an Operation and will need to WFH (or not at all) until fit to drive. For me that's not a choice, but I guess in HMRC terms that's not claimable?

(I'd have to claim it through a tax return anyway. if that makes a difference)

Keep track of when you are obliged to WFH, as the easement that gave relief for the whole of the tax year ended on 5 April 2022. If your personal health causes you to have to WFH temporarily, that would not qualify for relief.

Jeremy535897

smilee2106 said:

I have the £60 Flat Rate with the 22/23 tax code this year as my contract is WAH. With the higher utilities costs coming in, would it be better to do a self-assessment and keep track of all the related costs? Sure it'll work out at more than £60!🤔

See https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32815 for what can be claimed.