Can you still claim working from home tax relief from 22/23 tax year onwards?

It’s three years since the first lockdown in the UK. With COVID restrictions lifted and people returning to work in the office in 2022, it’s time for us to check if employees are still eligible to make a claim for working from home.

Changes from 22/23 tax year onwards
From the current tax year 2022/23 onwards, employees can still claim the relief for working from home, but only in very specific circumstances. You can only claim tax relief if you have to work from home, for example, your employer doesn’t have an office, or your employer instructs you to do so. You cannot claim tax relief if you choose to work from home, for example, your employer lets you work from home for some or all of the time.

What you can claim for

• Utility bills such as gas, electricity, and water

• Business phone calls

The expenses must be incurred wholly and exclusively to perform the employee’s duties. You cannot claim expenses for both business and private use – so usually a business percentage of these costs will be claimed.

How much you can claim?

• A flat rate of £6 per week (you will not need to record evidence)

• The exact amount of extra costs you’ve incurred beyond the £6 flat rate (evidence will need to be recorded for these amounts)

Please note that if any of these costs are reimbursed by your employer, you cannot claim the tax relief.

How to claim the relief

• On your tax return if you’re in self-assessment

• Via an adjustment to your tax code (you can apply for this online/over the phone)

For advice on tax relief on garden offices, read our latest blog by Tax expert Bridie Iachetta, who covers capital allowance and the tax implications on working from home in a garden office. You can read the blog here.

Need Help?
If you have any queries about claiming relief on working from home, please get in touch with your usual Larking Gowen contact. You can find the details on the Our People section of the Larking Gowen website. Alternatively, call 0330 024 0888 or email enquiry@larking-gowen.co.uk.

Yinchao Zou