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  • COVID WFH - Capital Allowance

    Hi, During 2020-21 I had to work from home as an employee due to COVID-19. During this tax year my existing desk chair broke and had to be replaced with a new one to be able to work effectively. The chair is mostly (80%+) used for work but there is occasional personal use. My employer did not reimburse me. Having read the advice on (https://www.gov.uk/tax-relief-for-employees/working-at-home) and the linked page (https://www.gov.uk/tax-relief-for-employees/buying-other-equipment) it appears that I could claim back 80% of the cost of the chair as part of my annual allowance? Please can you confirm my understanding is correct and that this should be entered in the 'Other expenses and capital allowances' box on the 'Employment expenses' page of the online tax return? Thanks