Working from home - expenses claimable under tax return?

DIYhelp76

Hi,

Hope someone can help. 

If you work as an employee full time from home (no office attendance) are you able to claim any expenses for e.g. heating, water, electricity usage etc?

If so, how do you calculate and claim this?  There is use of a room in the house as an office, heating, lighting, electricity etc.

A self assessment annual return is completed due to needing to declare other sources of income - can expenses be claimed on this and if so in which section of the return?

Many thx in advance. 

Dazed_and_C0nfused

If you are referring to expenses relating to an employment then they would go on the employment income page.  You need to tailor the return correctly to see the relevant section/boxes.

Just working from home doesn't make someone eligible for any tax deduction.

Why exactly are they working from home?

Also, if they are eligible, there are two method, simple (claim expenses of £6/week for the 2021:22 tax year) or actual expenses.

Jeremy535897

See https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790 for examples on where such claims may be made.

DIYhelp76

Many thanks for the replies. I think it would fall under the "working from home by choice" category - not for any other reason. Therefore, no expenses at all are deductible, is this correct?

Jeremy535897

No working from home expenses may be deducted in those circumstances.

bluffer

DIYhelp76 said:

Many thanks for the replies. I think it would fall under the "working from home by choice" category - not for any other reason. Therefore, no expenses at all are deductible, is this correct?

are you talking about 21/22 or 22/23 tax year?   i assume 21/22, if so yes you can claim.  unless you have expenses and all the receipts for the actual amounts, I would maybe just claim the flat rate.

But to open it back out to everyone.  The guidance seems to have gone on the section what to claim for.  looking back last year I claimed £6 * 52 weeks = £312 in that box.  but this years seems to give no real guidance and refers you to another page 

https://www.gov.uk/tax-relief-for-employees/working-at-home    that says

"How much you can claim

You can either claim tax relief on:

• £6 a week from 6 April 2020 (for previous tax years the rate is £4 a week) - you will not need to keep evidence of your extra costs
• the exact amount of extra costs you’ve incurred above the weekly amount - you’ll need evidence such as receipts, bills or contracts

You’ll get tax relief based on the rate at which you pay tax.

Example If you pay the 20% basic rate of tax and claim tax relief on £6 a week, you would get £1.20 per week in tax relief (20% of £6).

You’ll usually get tax relief through a change to your tax code."

but doesnt say if you have to put in the gross amount £312 or the net amount which is £1.20 * 52 = £62.40

they accepted last years figure, so is that still the case?

Ta

[Deleted User]

bluffer said:

DIYhelp76 said:

Many thanks for the replies. I think it would fall under the "working from home by choice" category - not for any other reason. Therefore, no expenses at all are deductible, is this correct?

are you talking about 21/22 or 22/23 tax year?   i assume 21/22, if so yes you can claim.  unless you have expenses and all the receipts for the actual amounts, I would maybe just claim the flat rate.

But to open it back out to everyone.  The guidance seems to have gone on the section what to claim for.  looking back last year I claimed £6 * 52 weeks = £312 in that box.  but this years seems to give no real guidance and refers you to another page 

https://www.gov.uk/tax-relief-for-employees/working-at-home    that says

"How much you can claim

You can either claim tax relief on:

• £6 a week from 6 April 2020 (for previous tax years the rate is £4 a week) - you will not need to keep evidence of your extra costs
• the exact amount of extra costs you’ve incurred above the weekly amount - you’ll need evidence such as receipts, bills or contracts

You’ll get tax relief based on the rate at which you pay tax.

Example If you pay the 20% basic rate of tax and claim tax relief on £6 a week, you would get £1.20 per week in tax relief (20% of £6).

You’ll usually get tax relief through a change to your tax code."

but doesnt say if you have to put in the gross amount £312 or the net amount which is £1.20 * 52 = £62.40

they accepted last years figure, so is that still the case?

Ta

The clue is in the sentence 

You can either claim tax relief on:

One enters the amount upon what one wishes to claim tax relief, not that tax that you would save (which can be different from £62.40 in any case)