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Posted Thu, 21 Jul 2022 08:53:32 GMT by Alice
Hi! I'm currently filling in my tax return for 2021-2022 for my sole trader business. Until July 2021 my self employment was part time and I was also employed by another company part time, so was on their payroll. I would like to claim working from home expenses at the £6 per week rate for my previous paid employment, which I believe would cover the entire tax year 2020-2021, then part of the tax year of 2021-2022. I left the paid employment in July of 2021 and I'm no longer on their payroll. I understand that I need to claim for the working from home expenses via my self assessment and that this can be done by filling in the section "Other expenses and capital allowances" under employment expenses. My questions regarding this are as follows: 1. I worked three days a week as an employee and the remainder of the week was spent self-employed. Can I still claim the flat rate of £6 per week in the employment section, or do I need to differentiate between the two somehow? 2. Do I simply work out what the total expense for the year would be and put the figure in the box under "Other expenses and capital allowances"? Does this automatically calculate it/register the claim? 3. To claim for the entire year of 2020-2021, do I need to update my previous tax return with this information and re-submit? If so, what can I expect the turnaround time to be for processing this? 4. My understanding is that if I had claimed while still employed then the amount owed would have been adjusted via the PAYE. How would this expense be paid to me now that I'm fully self-employed? I'll be grateful for any guidance you can offer, thanks!
Posted Thu, 21 Jul 2022 15:52:21 GMT by HMRC Admin 20
Hi Alice

1.  For the PAYE employment, please refer to guidance at
Claim tax relief for your job expenses
to see if you do qualify.
If you do, you will claim these on the employment page section of your tax return.

2.  You can only claim for the period you were employed.

For the self employed, again, refer to
Expenses if you're self-employed Skip to contents of guide Contents
To see if you can claim.
If so, these expenses will be declared within the self employment section of your tax return.

3.  For 20/21, if you submitted your tax return online, you can amend the return online for immediate update.
If you filed by paper, you will need to write in and we do currently have a substantial backlog so it will be sometime before any claim is processed.  

4.  This will be given if claimed in the tax return as mentioned at point 2

Thank you.

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