During the pandemic the government relaxed the conditions to enable those working from home to be paid £6 a week tax free by their employer, or - where that was not paid by the employer - they could claim relief for £6 a week against their employment income for a tax refund from HMRC.
Those relaxed rules applied for 2020/21 and 2021/22 but many employers and employees may not be aware that from 6 April 2022 the rules reverted to the strict statutory position.
Employees can claim tax relief if they have to work from home under a homeworking agreement, for example because:
their job requires them to live far away from the office,
their employer does not have an office, or
the office is closed every Friday and employees are required to work from home that day.
Tax relief cannot be claimed if the employee chooses to work from home.