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HMRC internal manual

Tax Credits Technical Manual

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Reasonable Additional Household Expenses When Working from Home

The Tax Credits (Definition and calculation of Income) regulations 2002, Reg.4(4) Table 1 (item 17)

The payment or reimbursement of reasonable additional household expenses, incurred by an employee who works from home, within the meaning of section 316A of ITEPA. (See EIM01472-EIM01478)