WFH Tax Relief - can I claim for part of year

Katz09

Hi, I have been WFH since the beginning of the pandemic and claimed tax relief for 2020 & 2021. My company's offices were closed until end of June 2022 so we spent 12 wks this year WFH before being offered hybrid (ie a choice). Can I claim for 12 weeks? 

lisyloo

Because you were forced to WFH then if your employer gives you nothing you can claim the tax relief for those 12 weeks. It might amount to less than £15 though.

DullGreyGuy

blog.moneysavingexpert.com/2020/04/martin-lewis--working-from-home-due-to-coronavirus--claim-p6-wk-/

You claim for the tax year that you were forced to work from home, its not proportioned by what percentage you were working from home.

biscan25

I've been told by HMRC it is for the whole year, so they didn't adjust my tax code after starting my new job.

Jeremy535897

Yes, the time limited easement continues for 2022/23, so if you qualify for any part of the tax year, you qualify for all of it.

Most people will not qualify, though, because while WFH during lockdowns was treated as qualifying, there have been no lockdowns in 2022/23. You have to meet the strict conditions in the legislation. If your company provided you with no workplace, and required you to work from home, you should meet the conditions. See:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790