New claims for homeworking expenses required

Released 07 April 2021

HMRC have confirmed that employees working from home due to the coronavirus pandemic can continue to claim tax-relief on costs not reimbursed by their employer, but a new claim will need to be made for the 2021–22 tax year.

According to the ICAEW, HMRC have advised that where claims were made in the 2020/21 tax year, these will not be automatically rolled forward. The Institute also understands that once the pandemic is over, these rules will revert to the previous position under which the allowance is tax-free only where paid by employers.

Further details can be found in the ICAEW news release Working from home tax relief continues, but new claims required.

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