Tax relief for employees
8. Working at home
You may be able to get tax back for some of the bills you have to pay because you have to work at home on a regular basis.
You can only claim for things to do with your work (for example, business telephone calls or the extra cost of gas and electricity for your work area).
You can’t claim for things that you use for both private and business use (for example, rent or broadband access).
You don’t need to provide records for claims of up to £4 per week (£18 per month). For claims over £4 per week you’ll need to provide evidence of what you’ve spent.
If you work at home voluntarily
If you’ve agreed with your employer to work at home voluntarily - under a ‘homeworking arrangement’ - they may still contribute towards your expenses but don’t have to.
If your employer contributes up to £4 per week (£18 per month) towards your expenses, you won’t need to provide receipts.
If your employer contributes more than £4 per week you will need to be able to show what you’ve spent to get tax relief.
You won’t have to pay tax or National Insurance contributions on the amount you get from your employer.
If you work at home voluntarily and your employer doesn’t contribute to your expenses, you can’t claim tax relief for what you’ve spent.