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Posted Sat, 28 May 2022 14:30:34 GMT by joseph beeton
When permanently working from home as an employee, if I decide to rent a office space to work from. Is it possible to claim that expense back from HRMC?
Posted Tue, 31 May 2022 08:28:51 GMT by HMRC Admin 17

Hi,
 
Please see following guidance to determine what you can claim for in expenses as an employee :

Claim tax relief for your job expenses    .

Thank you.
Posted Tue, 31 May 2022 10:26:27 GMT by Bella Boo
In order to claim expenses as an employee, you must be obliged to incur and pay the expense as holder of the employment, and the expense must be incurred wholly exclusively and necessarily in performing the duties of the employment. Renting office space fails on this test in both accounts. 1) it is not incurred in performing the duties of employment but rather to enable you to perform those duties 2) every holder of the job would need to be obliged to incur the same type of expense. While people can claim wfh, this is for things like power use and not rent. I would also advise you can only claim tax relief from hmrc and not the actual expense itself.
Posted Thu, 17 Nov 2022 11:34:04 GMT by Darren Anvoner
Following from this, can I just get clarification this scenario: Hybrid contract i.e. contracted to work in the office 2 days a week. Renting out an office space or co-working space for the remaining 3 days a week @ e.g, £350 a month. Could I claim tax relief on this £350 a month?
Posted Fri, 18 Nov 2022 16:32:01 GMT by HMRC Admin 2
Hi,

If you are self employed, you can find guidance here:

Expenses if you're self-employed

If you are employed under PAYE, you would need to provide evidence that you are only employed in the office 2 days a week.

Thank you.
Posted Fri, 18 Nov 2022 16:41:57 GMT by joseph beeton
Hello, if its possible to claim if you are in the office full time. Is it possible to claim if you are full time homeworker? And therefore hire a office space yourself? The link provided did not address that.
Posted Tue, 22 Nov 2022 11:51:46 GMT by HMRC Admin 32
Hi,

In order to claim expenses as an employee, you must be obliged to incur and pay the expense as holder of the employment, and the expense must be incurred wholly exclusively and necessarily in performing the duties of the employment.

Renting office space fails on this test in both accounts.
  1. It is not incurred in performing the duties of employment but rather to enable you to perform those duties.
  2. Every holder of the job would need to be obliged to incur the same type of expense. While people can claim working from home, this is for things like power use and not rent.

You can only claim tax relief from HMRC and not the actual expense itself.

Thank you.

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