Hi, a client left employment before the end of 20/21 but feels the new coronavirus rules on homeworking allow him to claim £6 for the full 52 weeks anyway. I believe that the claim would still be limited to weeks when actually an employee. Could anybody please point me to legislation or HMRC guidance that would support my view? thank you.
1st May 2021
Is 52x home use claim allowed if left employment?
Special rules - can client claim £6 use of home all year, if left employment part way through 20/21?
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