Homeworking became normalised during the Coronavirus pandemic and the Government made temporary changes to the tax reliefs available for employees ...
There isn't a requirement to reduce this rate if the employee works part of a week at home and the other part at their employer's premises. It can be claimed where an employer does not reimburse expenses.
Now, the relief is given at the employee's marginal tax rate, so 20% taxpayers save £62.40 per year when working from home. Higher-rate taxpayers would benefit from larger savings. However, if an employee believes they need to claim more, then evidence will be required to justify their assertion. It would probably just be easier to claim the £6 per week allowance.
If you submit a self-assessment tax return, simply claim £312 as a deductible expense on the employment pages of your return. If you are part of a PAYE scheme, then you can apply to HMRC for it and have your PAYE code adjusted accordingly.
You may have been aware of the Working from Home tax relief in 2020/21 because the pandemic was fresh in all of our minds, but if you forgot to claim it in either 2020/21 or 2021/22 then don't worry.
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