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£6 pw Covid Allowance Reduced if Employment Ends?

Is £6 per week employee Covid allowance reduced if employment ceases part way through year 2021/22

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Don't know if this has been covered before. Have looked through some tax textbooks and Online guidance but still unsure what the rules are for cessation of employment part way through the year.

Client was told by employer to work at home due to Covid. 2021/22 was the first and last year with that employer, having ceased after about 26 weeks employment during the tax year.

It is my understanding that generally for an employee employed for the whole of 2021/22, as long as he was told by his employer he had to work from home due to Covid and consequently incurred higher home costs, as long as he worked at home for just one single day he would obtain the full £312 allowance for the year.

But what if the employment lasted for say half a tax year. Would he get the full £312 because he had worked at least one day from home, or does he only get 26 weeks worth (£156).

Spoke with HMRC operator who was a little unsure, but he said he "thought" the allowance should be reduced to the actual weeks employed because the Covid claim would then mirror the rules on general non-Covid fixed expense tax claims of £6 per week for homeworking.

I am prepared to only claim for the actual weeks worked at £6 pw, unless anyone knows any better.

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By Not Anonymous
31st May 2022 15:34

If the WFH was due to Covid-19 restrictions and the client genuinely did WFH on one day and the employment lasted all year you would presumably have no qualms about claiming £312.

Is this really any different?

They were employed for the day that is required.

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Replying to Not Anonymous:
By penelope pitstop
31st May 2022 15:39

Thanks. That's exactly what's gone through my mind.

The doubt is only caused by the low-level HMRC employee's negative response as well as their reluctance to shove my query up a level to a more senior HMRC technician.

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Replying to penelope pitstop:
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By Not Anonymous
31st May 2022 15:46

penelope pitstop wrote:

Thanks. That's exactly what's gone through my mind.

The doubt is only caused by the low-level HMRC employee's negative response as well as their reluctance to shove my query up a level to a more senior HMRC technician.

They almost certainly no nothing more than you or I.

I suspect the chances of anyone asking questions about a claim for £312 on a 2020/21 or 2021/22 Self Assessment return are slim to nothing.

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By David Ex
31st May 2022 16:03

My hazy recollection from previous similar questions is that the claim can only be for the period of the employment. Might be worth looking back.

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Replying to David Ex:
By penelope pitstop
01st Jun 2022 18:15

Thanks David Ex. I have managed to find a previous AWeb link which thrashes this subject to death here:

https://www.accountingweb.co.uk/any-answers/is-52x-home-use-claim-allowe...

In view of the complete lack of official guidance on this aspect, and the accountants' bunfight which developed in the above link, I am merely going to let client know of the uncertainty and let him decide how he wants to claim.

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