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Perks of the job
Key points
- Applicable law is ITEPA 2003 s 316A s 336 and s 34.
- Employees cannot claim household expenses as a tax deduction if they choose to work from home.
- Employees: utilities and increased broadband costs are reimbursable/deductible. Rent mortgage council tax and existing broadband costs are not.
- If an employee gets a tax-free reimbursement they cannot claim expenses as a deduction in their tax return.
- Self-employed people can claim a proportion of their household expenses. The proportion is often done as a percentage that home office space is a proportion of the dwelling.
The global Covid-19 pandemic and the accompanying lockdowns necessitated that many people work from home. For many people it has also initiated a longer-term shift to a hybrid working model where many people work from home at least one day a week or more.
Anyone working from home will...
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