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HMRC internal manual

Employment Income Manual

Other expenses: home: working from home: employments where HMRC accept that home is a workplace

Sections 336 ITEPA 2003

EIM32760 describes, in general terms, the circumstances when we will accept that employees are entitled to a deduction under Section 336 ITEPA 2003 for the expenses of working at home. We have accepted that these conditions are met in certain circumstances in relation to certain employments. These are: