If you have asked your employees to work at home because of COVID-19 then they may have additional expenses. If you’ve not reimbursed your employees, they can claim tax relief on £6 per week or £26 per month for these extra costs. If they want to claim more, they must provide HMRC with evidence to support their claim.
They can only claim if you have asked them to work from home for all or part of the week. For example, because you have a rota system in place to allow for social distancing.
How to claim
The quickest and easiest way to claim is to apply online at GOV.UK. It’s secure and ensures they’ll receive their full entitlement.
Your employees’ tax codes will be adjusted, reducing the tax they pay. If your employees choose to claim via a third-party agent, they should be aware that these will usually charge a fee, reducing the amount of tax relief received.