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Having to contact HMRC and having the current year code changed is more work for HMRC / agent and an IYA for client. This automatic carry forward should have been thought about before HMRC asked Self Assessment clients to claim WFH expenses on their 2021-2022 Self Assessment. I believe a solution would have been to use the stand alone system for the one specific year claim but, I understand those in Self Assessment cannot use this stand alone system.
When employee expenses are claimed on Self Assessment is there anyway of stopping HMRC changing the current PAYE Code to include these expenses for current year too?
AND, how does HMRC distinguish which expenses are Work from Home (WFH) expenses claims to prevent those from being carried forward? On SA102 (2022) all expenses & any capital allowances will be totalled in box 20.
Not all employees will incur the same expenses two years running. Not all employees will be able to make WFH claims for 2022-2023
Once the current year code has been changed, if no expenses are due that year then, an underpayment of tax will almost certainly occur.
NB- I believe the micro portal WFH claims are not in the same situation as they are one-year-stand-alone claims.