Home workers can claim £6 per week
HMRC has changed its practice to allow employees to claim a flat-rate deduction of £6 for each week they work at home to cover additional household costs such as heat and electricity.
The employee does not have to keep any records of costs or provide any evidence to their employer of the extra expenses they incur by working at home. However, if more than the flat rate is paid by the employer, the employee will have to demonstrate how their additional costs exceed the flat rate.
For further information on Home Working Claims, please contact Alan Rolfe on 023 8046 1235.