24/7 shift hybrid worker - am I able to claim Work from Home allowance

Dear Team, I am a hybrid 24/7 shift worker which includes a mixture of office and home working. My shifts cover a 7 day week, 365 day calendar year. Morning shifts that fall in the working week Monday - Friday I am mandated to work in the office. On other days I am mandated to work from home (for example night shifts, weekends and bank holidays). My employer has an office that is open 24/7, however I have been instructed that I am not allowed to go to that office on my WFH shifts due to safeguarding and security concerns as my team do not work from that office. My work from home is not contractual, and this arrangement can change where at certain times we may be required to go to the office rather than work from home on our WFH shifts if instructed by management. In this instance, am I allowed to claim the WFH tax allowance for weeks that contain shifts where I am instructed by management in my team to work from home.

Hi,

Please refer to:

Claim tax relief for your job expenses

Thank you.