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.