Staff working from home
HMRC confirmed the same relaxed rule will apply for the 2021/22 tax year. Employers can pay £6 per week (tax-free) to employees who will continue to work from home. Alternatively where the allowance is not paid by the employer, a claim to include an allowance equal to £6 per week can be made via the following link. This gives employees a £6 per week allowance to cover home working costs.
For more details about reliefs for working from home, please contact Nick Bustin or your usual haysmacintyre contact.