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EIM32795 - Other expenses: home: working from home: pandemics

Section 336 ITEPA 2003

There may be occasions when employees are asked to work from home during pandemic outbreaks based on government advice such as during a full national lockdown when only essential travel is advised or when employees are required to self-isolate. In these situations, a deduction from earnings will be allowed for certain household expenses.

If an employer requires their employee to work from home during a pandemic, a deduction from earnings for certain household expenses will also be allowed. EIM32790 provides examples explaining the circumstances around when a deduction will or will not be permitted.

EIM32815 explains what household expenses are deductible.