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Tax relief – And a ‘lie-in’!

Shared from Tax Insider: Tax relief – And a ‘lie-in’!
By Mark McLaughlin, June 2022

Mark McLaughlin looks at when employees can claim tax relief for costs of living near their employer. 

More employees than ever seem to be working from home. However, in many cases it is not possible for employees to perform their employment duties at home, so they must work at their employer’s business premises. 

Living closer to work 

If an employee lives some distance away from a workplace, they may decide to move closer (e.g., a temporary placement at a different location).  

It might be assumed that the cost of (say) renting a flat near that location would be allowable for tax purposes; but is it? 

High hurdle 

A tax deduction is generally allowed if the employee is obliged to incur and pay the expense, and the amount is incurred ‘wholly, exclusively and necessarily’ in the

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