Readers’ forum: Homeworking confusion

I understand that the homeworking allowance works either by the employer paying the employee a tax-free amount up to the limit or if not the employee can claim tax relief on an amount up to the limit.

HMRC says that the allowance is £6 per week (tinyurl.com/5h3w4jaw). My assumption was that this meant that if the employee was only working from home for part of the year then claims could be made only for those weeks. Similarly if the employee ceased employment after say 30 weeks then the relief would end at that point. But I have seen it suggested that a full year’s allowance is due even if there is only one day on which the employee works at home and that this is even the case if the employment ceases during the year. Is that right and what is the...