As expected, HMRC has now changed the home working allowance claim regulations for the year to 5th April 2023.
During the pandemic, there was a special allowance available where you could claim the fixed home working rate for a whole year even if you only worked from home for part of the year.
The weekly working from home flat rate was £6 a week or £312 a year.
However, from 6th April 2022 the regulations now require that you meet one of the below conditions in order to be able to claim:
1) Your employer has no appropriate facilities on their premises for you to be able to work.
2) You live so far away from your employer’s premises, that it would be unreasonable for you to commute to that location daily, due to the nature of your job.
3) You are required to work from home due to government restrictions in force.
As a result of these new regulations, they are projecting that the costs of providing the working from home tax relief will return to the normal level before the pandemic.