Sarah Bradford outlines the reliefs available for employees who are working from home and how to claim them.
The Covid-19 pandemic saw unprecedented numbers of employees working from home, many for the first time. Changes in working arrangements forced by the pandemic have led many companies to question whether they need their employees in the workplace full-time and whether they can reduce the amount of office space they have.
As the country moves out of lockdown and the ‘work from home if you can’ guidance is relaxed, flexible working looks set to continue; working from home, at least some of the time, is likely to be the new normal.
Prior to the pandemic, HMRC had historically taken a harsh line as regards allowing employees tax relief for the costs they incurred as a result of working from home. The &lsquo