£6 a week tax relief for working from home for 2022/23

30 March 2022

The CIPP has received confirmation from Her Majesty’s Revenue and Customs (HMRC) that the time easement for claiming tax relief for working from home expenses will end in April 2023. The easement, that allows tax relief to be claimed for the whole tax year if someone is eligible to claim extra costs for working from home for any time during the year, are to remain in place for 2022/23.

HMRC expects significantly fewer claims however, as the tests have not been relaxed. As a reminder, the household expenses must have been incurred wholly, exclusively and necessarily in the performance of the duties of the employment. With no legal requirement to work from home, it’s unlikely that many hybrid workers will qualify for the relief. If more lockdowns or work from home mandates are implemented in the tax year, this could become relevant once again.

The qualifying tests, as laid out in the Employment Income Manual, will remain the same as they have done previously. This does not affect the £6 per week tax-free payment that can be made by an employer to an employee. 

There is a useful example (example 12) regarding claiming tax relief when working from home here and further guidance here.

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