Covid WFH allowance - self assessment claim - change of jobs during tax year and change to tax code

pinkteapot

I need to do my Self Assessment for 2021-22. I work full-time PAYE (no other income). The previous year, 2020-21, I claimed the Covid WFH allowance by entering 'other expenses' of £312 on my tax return; the allowance where you don't need to evidence costs and everyone who WFH could just claim that fixed amount and get some tax relief. In that year I was just in one job (Job 1) for the whole tax year. 

I continued in Job 1 (and WFH) until January 2022. I believe my tax code had been altered following my previous self-assessment to give me the allowance again, as it showed expenses of £312.

In January I changed to Job 2. I needed to speak to HMRC about a separate issue, and while on the phone I mentioned that I no longer WFH so wouldn't have expenses in 2022-23 (if the Covid allowance was even continuing). They changed my tax code to take out expenses from that point. So, in effect, I *think* I got the Covid allowance from April 2021 to Jan 22, then not in Feb-Mar 22 following the tax code change. 

So, my question is, when filling in my Self Assessment, what figure do I put in where I put £312 last year? Should it be 10/12 of £300 because I had the allowance for 10 months of the year? 

Dazed_and_C0nfused

So, in effect, I *think* I got the Covid allowance from April 2021 to Jan 22, then not in Feb-Mar 22 following the tax code change. 

Which tax code was changed, your 2021:22 code or the one for 2022:23.

Irrespective of that if you are claiming WFH allowance due to Covid-19 and didn't receive any costs from your employer you just enter £312 on your 2021:22 Self Assessment return.

Note HMRC sometime update current tax year codes based on the latest Self Assessment so you may find your 2022:23 tax code is automatically amended to allow expenses of £312.  You will need to ask HMRC to amend your code again to remove or you will end up owing tax at the end of the 2022:23 tax year.

pinkteapot

Sorry, I wasn’t clear. Although I told HMRC in Jan that I’d lose the Covid allowance in 2022-23 (if it was continuing), they actually changed my code immediately to lose the expenses, so I had the new code in Feb and Mar 22.

Thanks! I’ll put £312 again. I knew that they’d then make that assumption for next year so once my SA is processed and any changes made, I’ll check my code and ask them to remove those expenses again.