WfH tax relief for 2022/23?

[Deleted User]

Dazed_and_C0nfused said:

thenugget2018 said:

Hi All

So what would the old method be?

My company has switched to a hybrid policy? Work from home 3 days a week, come into office 2 days a week.

Kind Regards

Look at example 12 here.  

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

The time limited easement ends on 5th April 2023 - is that correct?

Dazed_and_C0nfused

[Deleted User] said:

Dazed_and_C0nfused said:

thenugget2018 said:

Hi All

So what would the old method be?

My company has switched to a hybrid policy? Work from home 3 days a week, come into office 2 days a week.

Kind Regards

Look at example 12 here.  

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

The time limited easement ends on 5th April 2023 - is that correct?

I missed that.  To be honest if the date is correct i have no idea what it's referring 🤔

sheramber

I think that is a misprint.

https://www.gov.uk/government/publications/agent-update-issue-94/agent-update-issue-94#emphomes

As UK government restrictions are lifted, working from home is no longer a legal requirement. On 5 April 2022, the following temporary easement put in place during the COVID-19 pandemic will end.

unholyangel

I don't know if it's a misprint/typo, but as it only relates to how much can be claimed and not if a claim is allowable, its not going to help anyone who isn't wfh because of government restrictions. 

zzzt

I think all that's ending is the quick method of claiming it where you just click a few buttons and then it automatically makes a claim for the entire year, even if you only worked from home for 1 day.

With hindsight, that was an absolutely terrible idea and it cost the country a huge amount of money because everyone and their dog claimed it.

The old method will still work, which is where you either claim a flat amount or you break it down (and have to prove it).

And apparently the tax relief from working from home is not available to you if you "choose" to work from home, whatever that means. I think there are a lot of people who have more flexible arrangements now where they work from home some days per week or it may be possible for them to go into the office but they don't - it's unclear whether they should be claiming for this tax.

Dazed_and_C0nfused

I think there are a lot of people who have more flexible arrangements now where they work from home some days per week or it may be possible for them to go into the office but they don't - it's unclear whether they should be claiming for this tax

Why would they be able to?

Jeremy535897

sheramber said:

I think that is a misprint.

https://www.gov.uk/government/publications/agent-update-issue-94/agent-update-issue-94#emphomes

As UK government restrictions are lifted, working from home is no longer a legal requirement. On 5 April 2022, the following temporary easement put in place during the COVID-19 pandemic will end.

This easement related only to cases where office furniture was purchased by the employee (see https://www.gov.uk/guidance/check-which-expenses-are-taxable-if-your-employee-works-from-home-due-to-coronavirus-covid-19 ). It has nothing to do with the easement referred to in https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790  which is the easement relating to claiming for the whole year if you met the conditions for only part of it. Apparently that ends on 5 April 2023, according to the manual, but no doubt someone will be able to track down the relevant easement and its ending.

EIM 32790 also explains what is meant by "choosing" to work from home.

Brie

thread hijack.....I wanted to check that I was still benefiting from some tax relief for WFH but can't see anything to help me.  is there a part of the HMRC website that will show my tax code and what makes it up?  

My tax code is currently 1420M and last year was 1412M.  I would assume that this should reflect both the WFH relief as well as the marriage allowance (or whatever it's called due to the OH earning next to nothing)

zzzt

Dazed_and_C0nfused said:

I think there are a lot of people who have more flexible arrangements now where they work from home some days per week or it may be possible for them to go into the office but they don't - it's unclear whether they should be claiming for this tax

Why would they be able to?

Because they are using their home to work in so energy/heating is higher. That's the entire reason the tax exists... but those people actually aren't eligible if they could work in the office and chose not to, which I think is the case for many people now that restrictions have ended.

Brie said:

thread hijack.....I wanted to check that I was still benefiting from some tax relief for WFH but can't see anything to help me.  is there a part of the HMRC website that will show my tax code and what makes it up?  

My tax code is currently 1420M and last year was 1412M.  I would assume that this should reflect both the WFH relief as well as the marriage allowance (or whatever it's called due to the OH earning next to nothing)

Go to https://www.tax.service.gov.uk/check-income-tax/tax-code-change/your-tax-free-amount

Also the online tool for claiming WFH doesn't always work. I used it for 2021 and 2022 but never got any tax relief. So I've had to call them up.

Grumpy_chap

Jeremy535897 said:

EIM 32790 also explains what is meant by "choosing" to work from home.

None of those examples really seem to cover the type of "hybrid" working that will come in for many going forwards. 

I am currently working for a company where the business has not yet returned to the office.  During the COVID period, one of the offices has been closed and the remaining office is not large enough for everyone to attend so the proposal is that, from 4th April (earliest, subject to COVID status and other factors) everyone will hot desk to be in the office 2 days per week and WFH the remainder, but with exceptions that those who need to be in the office more because of mental health issues or inadequate facility to WFH will be able to work from the office full time with prior agreement (implication being these would be by exception).

I think, essentially, the EIM has simply not been updated to reflect such matters.

It may well be moot as, given 4th April is very near and there is not yet a plan for anyone returning to the office, schedule of who does what days, and rising COVID infections, the business will likely defer the return to office again.