I am planning to submit self assessment for FY 21/22
My tax code was changed from 1257L to 1288L during the FY21/22, clearly the new tax code includes £312 as Work from home Expenses.
During self assessment, I noticed that, the calculation still uses the tax code 1257L (as 'minus Personal Allowance') to calculate 'Total income on which tax is due'
Is that correct calculation ? Shouldn't it take 1288L as 'minus Personal Allowance'
Or, Do I need to declare £312 as employment expenses?
Please guide me on this.