Claiming tax relief for home office expenses

In the past, claims for the costs of home office furniture and other equipment has been difficult to obtain unless your employer dictates that you must work from home.

With the advent of lock-down and working from home now mandated for a large proportion of the working population, HMRC are being inundated with claims.

Employees that are covering their own home working costs

  1. Consumable items, printer cartridges for example, can be claimed as an expense.
  2. If you buy equipment to enable homeworking, desk, chair, shelving, computers etc., as long as the purchase was required to facilitate home-working, you should be able to write off the full cost by claiming a capital allowance.
  3. You can also claim £6 a week from 6 April 2020 (£4 per week 2019-20) to offset additional electricity costs or other costs you have had to pay as a direct result of working from home.

All of the above claims will be reduced if your employer makes a full or partial contribution towards these costs.

Employers that are covering employees’ home working costs

Employers that provide equipment, services and supplies to an employee who works from home, do not have to report or pay any tax or NIC if the items provided are only used for business purposes or any private use is insignificant.

Historically, employers that cover the cost of additional household expenses for an employee who works from home, did not have to report these or pay anything if both the following apply:

  • employees need to work from home, either because equipment they need is not available at your workplace, or their work means they have to live too far away from your workplace to travel there every day or
  • the amount you give them is not more than their additional household expenses.

It is assumed that the first of these two conditions is now fulfilled by the needs of the COVID-19 lock-down.

Share:

Share on facebook
Share on twitter
Share on pinterest
Share on linkedin
Accounting in Sheffield and Doncaster Certificates

Recently Added News

Travel corridors

It is almost impossible to keep up with changes to overseas territories that require us to self-isolate when returning to the UK from a holiday

Read More »

HMRC put their case

HMRC has been at the forefront of the government’s response to the coronavirus (COVID-19) and the extraordinary challenges being faced by millions of individuals and

Read More »

Related News

E-commerce eases COVID disruption

Online sales soared by 800% for London-based start-up, OLLY’S, after losing 40% of its monthly revenue overnight due to the Coronavirus pandemic. The following was

Quick Links

Online References...
Client Testimonials
Meet the Team

Sheffield Office:
2 President Buildings,
Savile Street East,
Sheffield ,
South Yorkshire,
S4 7UQ

Telephone:
0114 272 0306
Fax:
0114 272 6158
email:
sheffield@roystonparkin.co.uk

Opening Hours:

Mon-Wed: 8.30am – 5pm
Thursday: 8.30am – 7pm
Friday: 8.30am – 2pm

Doncaster Office:
3 Railway Court,
Ten Pound Walk,
Doncaster,
South Yorkshire,
DN4 5FB

Telephone:
01302 320444 / 304440
Fax:
01302 342604
email:
doncaster@roystonparkin.co.uk

Opening Hours:

Mon-Thurs: 9am – 5pm
Friday: 9am – 4.30pm