Working from home tax relief

pecunianonolet

Hi,

Couple of questions as I find the info on the government website not clear and in part contracting. https://www.gov.uk/tax-relief-for-employees/working-at-home

My partner works full time from home and is employed by Safeguard Global on behalf as the company doesn't have a legal entity in the UK. HMRC is saying you can claim tax relief if your employer doesn't have an office but at the same time says that you cannot claim if "your employment contract lets you work from home some or all of the time". 

--> Is a claim for home working now possible or not?

In my case, my employer has an office in the south of the country but I am working from home in the north of the country because several key clients have production facilities and warehouses in the wider area and occasionally I have to go and meet them, respond to emergencies, etc. The requirenment of getting this job was being based where I am. The distance between my home and the office is ca 400 miles.

HMRC says I can claim because "your job requires you to live far away from your office" but also says " you cannot claim tax relief if you choose to work from home" and "your employment contract lets you work from home some or all of the time". 

--> Can I claim because I am unable to go to the office (been once in the last 10th months) and because I happen to live north and that was the requirenment to get the job in the first place?

sheramber

it depends on your contract.  Does your contract state that you work from home?

pecunianonolet

sheramber said:

it depends on your contract.  Does your contract state that you work from home?

In my case the contract states" Your main place of work will be primarily home-based but you will be expected to attend the Company's other premises and client's premises. You will not be required to work outside of the UK for a period of more than once continious month."

Due to income tax I can't be employed with place of work being the office in England becuase I live in Scotland.

Jeremy535897

Have a look at Example 4:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790

pecunianonolet

Jeremy535897 said:

Have a look at Example 4:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790

So that tells me that I can claim because, although I am home based, I was employed to be close to the clients production facilities to attend at short notice (1-2 hours). This would be impossible from the head office in the Camebridge area. 

jfk_2

My contract does say my place of work is my home, but this was for medical reasons, not my choice. I don't see any examples of that in there.

pecunianonolet

I applied via HMRC online account and claimed the standard allowance and it walked through the system without question and my tax code was amended.