Tax relief for staff when working from home
Updated on 5 June 2020
Claiming tax relief for additional household expenses when working from home
If you are required to work from home, you may be able to claim tax relief of up to £6/week or £26/month (£4/week or £18/month before 6 April 2020). This can be done either on your self-assessment tax return to the HMRC, or on a separate P87 form if you do not complete a self-assessment tax return.
The University can not make this claim on your behalf. The tax relief is intended to cover the reasonable additional household expenses incurred when working from home.
If you decide to make a claim, it is recommended that you submit a claim when you know how long you have been required to work from home so you can make your claim all at once. If agreed by HMRC, the likely outcome is that your tax code would be adjusted rather than you receiving a lump sum refund.
Tax relief can only be claimed when you have been required by your employer to work from home (as is the case currently whilst the University is closed due to coronavirus pandemic).
You can’t claim tax relief if you are working from home voluntarily or by choice, for example where working from home has been agreed for work/life balance reasons.