How to claim 'use of home office' expenses during COVID-19

If you were asked to work remotely by your employer due to your usual place of work being closed, you are eligible to claim for any increased costs

You can either:

·         keep it simple and claim the £6 a week simplified rate

·         calculate the actual costs for your use of home office proportioned for the business/personal  usage

 

There are two options:

·        Employers can pay you £6 week extra tax-free – worth an ask but with businesses struggling, they make not be keen

·        Personally claim tax relief on the £6 week using a Form P87

 

How to claim:

If you normally complete a self-assessment form, it will be added as usual to your use of home offices expense.

For people who don’t complete a self-assessment, a P87 form is the simplest way. This can be completed online via your Government Gateway account or by filling out a postal form.

 

You will need to provide the following:

·         Employer's name and PAYE reference (which you can find on your payslip or P60)

·         Job Title

·         National Insurance Number (postal option only)

 

You can only claim your expenses retrospectively, so it is best to wait until you are back in your usual routine. 

You will have your tax code adjusted so you pay less tax over the whole year rather than getting a direct refund.