Homeworking expenses and benefits

My friend is a director and he is the company owner. I work for him as an employee. The company does not have an office. We are live together and work at home. My friend is the house owner. We share the house cost. Can we both claim the company GBP 6 per week or GBP 26 per month for Homeworking expenses and benefits that are exempt from tax?

You (employee) can likely claim the £6 weekly allowance as a benefit. Friend (company owner) can't claim the allowance for themself due to house ownership. HMRC on Homeworking expenses and benefits that are exempt from tax: https://www.gov.uk/tax-relief-for-employees/working-at-home Claim tax relief for your job expenses: Working from home: https://www.gov.uk/tax-relief-for-employees/working-at-home

Hi stella_CY,
If you meet the criteria you can claim tax relief for working from home.
Details on working from home here:
Claim tax relief for your job expenses
Thank you.