Working from home and the £6 per week allowance
During the COVID pandemic, the government relaxed the conditions to enable those employees working from home to be paid £6 a week tax free by their employer (or, if not reimbursed, to claim tax relief of £6 a week against their employment income).
Those relaxed rules applied for 2020/21 and 2021/22 only.
Many employers and employees may not be aware that from 6 April 2022, the rules reverted to the strict statutory position. This means that employees can only claim tax relief if they have to work from home under a homeworking agreement because
- their job requires them to live far away from the office
- their employer does not have an office
- the office is closed every Friday and employees are required to work from home that day
Tax relief cannot be claimed if the employee choses to work from home.
Get in contact with CKLG, your Cambridge based Chartered Tax Advisers and Accountants.
