"You must read the following before making a claim
Guidance has changed for the new tax year
The guidance for claiming tax relief for working from home has changed for expenses on or after 6 April 2022.
Claiming tax relief on or after 6 April 2022
You can claim if your employer has not already paid your expenses and you have additional household costs as a result of working from home.
One of the following must also apply:
there are no appropriate facilities available for you to perform your job on your employer's premises
the nature of the job requires you to live so far from the employer's premises that it is unreasonable for you to travel to those premises on a daily basis
you are required, under government restrictions, to work from home
To claim tax relief, you cannot have just chosen to work from home.
Guidance has changed for the new tax year.
You must ensure you meet the rules for claiming, as you may be prosecuted if you deliberately give incorrect or misleading information.
By clicking accept and continue, you are accepting that you meet the rules for the years you are claiming for."
copied from HMRC when trying to claim working from home
"there are no appropriate facilities available for you to perform your job on your employer's premises"
Is this a genuine change to the rules? What does it mean?
The rules used to be an instruction from employer, as in, not the employees choice
That is not mentiond. Now HMRC claim it should be only if employer has NO facilities
Also, based on a sample size of 1, codings that had WFH in ye 2022 are being replced with codings with no WFH for ye 2023