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Employees who have been claiming home office tax relief during the Covid-19 pandemic should review their tax codes to check whether HMRC has included the relief in their 2022-23 notice of coding because they may no longer be eligible for the relief.
Robert Salter a client tax director at Blick Rothenberg said: ‘The government relaxed the rules regarding home office working and the associated eligibility for claiming home office relief for the 2020-21 and 2021-22 tax years. In effect due to Covid people can claim the tax relief in full for each of these tax years where they simply were required to work from home for a limited period. However this was a temporary relaxation of the rules on the part of HMRC.’
Relief is available from 6 April 2022 onwards only if the employer specifically requires the employee...
