If your employer requires that you work from home, this will apply to many employees during the various COVID lock-down periods, HMRC will allow you to claim for any extra costs associated with working from home.
To save you calculating what these extra costs might be, HMRC has agreed a claim based on their estimate of the average extra costs you may experience if working from home.
The choices you have are therefore:
- £6 a week from 6 April 2020 (for previous tax years the rate is £4 a week) – you will not need to keep evidence of your extra costs
- the exact amount of extra costs you’ve incurred above the weekly amount – you will need...