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Step-by-step Guide

Claiming tax relief for working from home

Article ID: 3112
Last updated: 14 Feb, 2023

As per HMRC guidance, you may be able to claim tax relief for additional household costs if you have to work at home on a regular basis, either for all or part of the week. This includes if you have to work from home because of coronavirus (COVID-19).

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. For 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).

If you need to make an entry on the tax return, it will depend on whether you are self employed or employed. Please see the applicable locations below for your scenario:

Employment

HMRC Forms Mode:

Employment > Box 20

SimpleStep Mode:

Your work > Employment > Expenses > Complete the box labelled  “Other expenses and capital allowances”

Self Employment

HMRC Forms mode:

Short Form: Page 1 > Box 14

Full Form: Page 2 > Box 21

SimpleStep mode:

Short Form: Your work > Self Employment > Short Form – Details > Allowable expenses > Complete the box labelled “Rent, power, insurance and other property costs”

Full Form: Your work > Self Employment > Full Form – Details > Expenses breakdown 1 > tick the top of the page to report your expenses in details and input the entry in the box labelled “Rent, rates, power and insurance costs”

Please note: if you do not already file a self assessment, you can complete a form online through the HMRC website. Please click on this link and select the button for Check if you can claim.

Article ID: 3112
Last updated: 14 Feb, 2023
Revision: 5
Views: 8739
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folder Tax Return Production -> SA100 Individual Return