You may be able to claim tax relief for additional household costs if you have to work at home on a regular basis as an employee. This applies to either all or just part of the week. Additional costs include heating, metered water bills or business calls that have been incurred wholly, exclusively and necessarily as a direct result of working from home. They don’t include costs that would stay the same whether you are working at home or in an office.
Employees or employers can apply quickly and easily using the HMRC online service. This is now open for claims covering periods up to the 5th of April 2022. For more information go to working at home on GOV.UK.
Employees who have to complete a Self Assessment tax return will need to claim working from home expenses through the employment income pages of their tax return instead of the digital service.