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Working at home tax deduction: Home office setup.
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Who can claim costs of working at home

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HMRC has clarified its practice for employees to claim a £6 per week homeworking tax deduction, but this may be a temporary concession for 2020/21.

16th Oct 2020
Tax Writer Taxwriter Ltd
Columnist
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In May 2020 HMRC changed its approach for employees who wished to claim a tax deduction for the costs they incur when working at home.

Until that point, there was a mismatch between employees who had agreed a homeworking arrangement with their employer who paid them a home working allowance (up to £6 per week), and employees who worked at home but didn’t receive the allowance. 

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Replies (5)

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By petestar1969
19th Oct 2020 10:37

Its all buttons though, isn't it?

Thanks (1)
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By richardbishop
19th Oct 2020 14:05

Still not clear when someone is both self employed and employed - I have self employed music teachers who teach pupils from home (via zoom) and are also required to work from home for their employers (Councils) - do they claim both the allowances?

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Replying to richardbishop:
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By aland
19th Oct 2020 14:20

They are quite possibly entitled to, but not the full self-employed hours of course.
Whether they should and/or whether it might be queried could be different matter.

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By aland
19th Oct 2020 14:12

Is it worth someone commenting on or referring to the potential Capital Gains trap of claiming part of a home (or its costs) as workplace. (I don't know enough about it).

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Replying to aland:
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By yorkshirepudding
19th Oct 2020 21:22

aland wrote:

Is it worth someone commenting on or referring to the potential Capital Gains trap of claiming part of a home (or its costs) as workplace. (I don't know enough about it).


That only applies if you dedicated a part of your home to business use. If it is mixed use, such as using the study for business and domestic purposes, then Capital gains does not apply
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