WFH Tax relief eligibility

MaD121

I have recently started a new job and wanting to figure out if I am able to claim WFH Tax relief but the HMRC webpage isn’t that clear. 

My contract is 100% remote, I live roughly 150 miles from the office (too far to commute). 

The HMRC state I can claim as “due to circumstances such as living far from the office” but I have heard elsewhere that isn’t enough as I “choose” how far I live. 

Dazed_and_C0nfused

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32760

Jeremy535897

Also the examples at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790

MetaPhysical

You started a new job and you chose to work at a firm 150 miles away.  Do your firm require you to live 150 miles away in order to perform your duties?  Just because it is convenient for you does not mean you automatically get tax relief for WFH.  I concede this is a very grey area.