Overview

• HMRC has issued a public alert encouraging home workers to use its online eligibility checker before claiming tax relief.
• Tax relief applies only to specific work-related costs, such as business calls and a portion of heating or electricity, not general expenses like rent or broadband.
• Eligibility criteria tightened after the pandemic, meaning many who qualified previously may no longer be eligible.
• Workers can claim either a flat rate of £6 per week or actual additional costs incurred due to work, but must ensure claims are accurate.
• Individuals remain personally liable for the accuracy of claims, even if submitted through tax refund companies, and must repay any overpayments.