Working at home
You may be able to claim tax relief for some of the bills you have to pay because you have to work at home on a regular basis. You cannot claim tax relief if you choose to work from home.
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 cannot claim for things that you use for both private and business use, for example, rent or broadband access.
From 6 April 2020 your employer can pay you up to £6 a week (£26 a month) to cover your additional costs if you have to work from home. For previous tax years the rate is £4 a week (£18 a month).
You will not need to keep any records.
If you work at home voluntarily
If you’ve agreed with your employer to work at home voluntarily, or you choose to work at home, you cannot claim tax relief on the bills you have to pay.