If an EMPLOYEE (not self-employed) has a job that necessitates working from home one or more days a week they could be entitled to an income tax refund that can be backdated up to 6 years.
This only applies if it is necessary for that employee to work from home, not if they merely choose to work from home.
There is no mechanism at the present for easily making this claim. It is not on the self-assessment tax form, and the HMRC does not publish the calculations.
Your employee could be entitled to claim for one of the following
- Using own car for employers business and being reimbursed at less than the HMRC approved rate (currently 40p per mile for 1st 10,000 miles). Our service calculates a tax claim for the difference.
- Using own bicycle for work journeys. (You can claim 20p per mile)
- Purchase of desks, chairs etc for home office. Even if these are not used wholly for business you can make a claim for the business portion, e.g. 50%.
- Computer equipment, printers, cables, telephones etc partly used for work
- Other additional expenses not reimbursed by the employer, e.g. telephone calls, insurance