Tax Relief - Working from home

micky007

Hi,

I work from home full time. Do I need to claim the tax relief every year? The last time I submitted a claim for it was 2020 and was given a new tax code. But do I need to claim it again each tax year? 

Thank you

Dazed_and_C0nfused

Were you claiming under the relaxed rules for Covid-19?

micky007

Dazed_and_C0nfused said:

Were you claiming under the relaxed rules for Covid-19?

Yes that's when I first heard about the tax relief

Dazed_and_C0nfused

Then it's finished now, no claims can be made for 2022:23.

Jeremy535897

The relaxations for coronavirus covered refunds of the cost of office furniture by employers, and the ability to claim for the whole of the year even if you worked from home for only part of it. I think the reason OP didn't claim prior to coronavirus was because they were unaware of the relief rather than not being entitled to claim it, but I may be wrong. (If I am correct, earlier years may also be able to be claimed.)

The conditions for relief have reverted to their pre COVID state, but if OP is obliged to work from home by the nature of the employment (either the employer does not provide a workplace convenient for the work, or the work needs to be done from home, and the contract of employment requires him to work from home) a claim may be possible.

micky007

Jeremy535897 said:

The relaxations for coronavirus covered refunds of the cost of office furniture by employers, and the ability to claim for the whole of the year even if you worked from home for only part of it. I think the reason OP didn't claim prior to coronavirus was because they were unaware of the relief rather than not being entitled to claim it, but I may be wrong. (If I am correct, earlier years may also be able to be claimed.)

The conditions for relief have reverted to their pre COVID state, but if OP is obliged to work from home by the nature of the employment (either the employer does not provide a workplace convenient for the work, or the work needs to be done from home, and the contract of employment requires him to work from home) a claim may be possible.

Thanks I thought I could still claim but just wasn't sure if I have to claim each year or just the once.

The company I work for is down south (a good 4hr there and 4hrs drive back) and my full time employment contract does state I'm "Home Based". 

Do you know if I have to claim it every year?

Dazed_and_C0nfused

If it's not a Covid-19 claim then you generally only need to claim once.

If you change employer I presume HMRC will stop giving the allowance and you would need to claim again then (if it still applied).

Jeremy535897

The fact that you live 4 hours away from your workplace is, of itself, not sufficient to qualify you for the relief. Nor is the fact that your contract says that you are "home based". The examples at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790 give guidance on the issue.