Claiming WFH tax relief for tax year 2022/2p023 ?

JJess

Hi , 
Does anyone know if we can claim for the new tax year ?

Dazed_and_C0nfused

On what grounds?

Claims relating to Covid-19 are no longer relevant.

zagfles

You can only claim if your employer requires you to work at home. Not if you choose to. The last 2 tax years there were lockdowns when most people were required to work at home, and HMRC allowed a claim for the full year even if you were only required to WFH for part of the year. This year you can still claim a full year's relief if you're required to WFH part of the year, but unless there's another lockdown, or your employer requires you to WFH, you can't claim. See https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790

Jeremy535897

Also, it is not just a question of whether your employer requires you to work from home. The question is whether any person performing that employment would be required to work from home.

JJess

Thanks for the updates