Working from home 22/23 tax year with stricter rules

I'm aware of the new WFH rules for the 22/23 tax year:

"Claiming tax relief on or after 6 April 2022

You can claim if your employer has not already paid your expenses and you have additional household costs as a result of working from home.

One of the following must also apply:

  • there are no appropriate facilities available for you to perform your job on your employer’s premises
  • the nature of the job requires you to live so far from the employer’s premises that it is unreasonable for you to travel to those premises on a daily basis
  • you are required, under government restrictions, to work from home
To claim tax relief, you cannot have just chosen to work from home."

I'm working in a hybrid 'system' so I can choose to WFH sometimes so generally I cannot claim. However during the Christmas period, my employer closed the office in which I WFH for that period (a half day to be exact!). My question is under these circumstances, the employer closed the office so employees had to WFH during this period.

There is no guidance on how many days you've had to WFH so my question for my situation; can I claim tax relief for the whole year (like what we were able to do for previous years) if I worked any time during the period when the office was closed by my employer and therefore had to WFH?


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