Lee Sharpe considers the different reliefs available for working from home for individuals.
Readers will be aware that individuals are permitted to claim tax relief for their expenses of working from home, subject to various criteria that partly depend on the individual’s status – employed, self-employed, etc.
We shall look at the following:
Employees – the basic regimes and how the rules changed during and after the pandemic.
Self-employed – Simplified Expenses Regime and flat rate claims: possibility for more comprehensive claims.
Landlords – Use of home claims.
Employees
In terms of a general relief for employees, the bar for claiming for employment expenses is set notoriously high; the employee is obliged to incur such&
