22nd January 2021
At the outset of the COVID-19 pandemic, HMRC announced the extension of the working from home allowance for employees, and made it easier to claim where staff have been required to work from home as a result of the various lockdowns.
The allowance is intended to cover the additional costs of running your household when working from home, such as water, heat, and light. It also includes an apportionment of rent, mortgage interest, council tax, insurance, etc. The basis of the claim can either be actual expenditure incurred or the simplified flat-rate scheme.