Do I qualify for Work From Home tax relief?

I work from home full time. Considering the wording on: https://www.gov.uk/tax-relief-for-employees/working-at-home I'm not sure if I clarify for WFH tax relief given that my contract states the following: ``` Your normal place of work is your home address, which is currently the address referred to in clause 2 above. At the Company's sole discretion and depending on business needs, you will be required from time to time to visit and work at the Company’s office at the address referred to in clause 1 above or at such other locations within the United Kingdom (whether on a temporary or permanent basis). ``` I would appreciate some feedback, thanks!

Hi twdev,
If you meet the criteria, you can claim for household expenses.
Please see EIM32810:
EIM32810 - Other expenses: home: household expenses
Clause 2 mentioned in your question would not on its own, mean that you do not qualify.
Thank you. 

 

> If you meet the criteria, you can claim for household expenses. That's what I'm trying to establish. My circumstances are basically identical as described in "Example 7" of https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32790. The only difference being that the company didn't offer to pay my expenses for moving so, therefore I didn't really have a choice but work from home. I just want to confirm if my understanding is correct and considering the clause in my contract defining my normal place of work and the circumstances I'm indeed eligible to claim the £6/week WFH tax relief.

Hi twdev,
Tax Year 2022 to 2023 onwards
Entitlement
The rules have not changed.
However, for the 2022 to 2023 tax year many customers will no longer be eligible for relief.
Customers can still be eligible to make a claim where they meet both the following criteria:
Their employer has not already paid their expenses they have additional household costs as a result of working from home
One of the following must also apply:
There are no appropriate facilities available to perform the job on the employer’s premises the job requires them to live far from their employer's premises.
Therefore, making daily travel unreasonable government restrictions require them to work from home.
Qualifying expenses:
If one of the above conditions are satisfied the employee is entitled to relief for:
The additional costs of gas and electricity for the work area any increased water usage - metered costs
business telephone calls and dial up internet access.
Employees who satisfy the conditions for relief are entitled to a deduction of
£6 a week, £312 per annum.
Employees need to justify any more than this and support their claim with documentary evidence.
They will be expected to keep records and to be able to show how their figure has been calculated.
This does not include the cost of business telephone calls.
Thank you. 











 

I'm sorry but you didn't answer my question. You just merely copied the contents of the page which I initially linked. Considering my personal circumstances which I described do you think I'm eligible to claim the £6 relief or not?

Hi twdev,
We cannot advise you whether you are entitled to this relief in this forum.
You have to make that decision for yourself, which is why we gave you the links to help you come to your decision.
If you unable to decide if it is allowable, you may wish to seek professional advice.
Thank you.