Staff who’ve been claiming “Dwelling Workplace Reduction” throughout the Covid 19 Lockdown needs to be urgently reviewing their tax codes to make clear whether or not HMRC have included the aid inside their discover of coding, say main tax and advisory agency Blick Rothenberg
Robert Salter, a consumer tax director with the agency stated:Staff needs to be reviewing their PAYE tax codes to make clear whether or not HMRC have included the house workplace aid throughout the discover of coding.
“If that is so, except they’re nonetheless eligible for the aid in 2022/23 – they need to contact HMRC to get the discover of coding corrected. In any other case, they’ll have further tax to pay on the finish of the tax yr.”
Robert added: “The Authorities relaxed the foundations concerning residence workplace working and the related eligibility for claiming residence workplace aid for the 2020/21, 2021/22 and 2022/23 UK tax years. In impact, because of Covid, folks can declare the £6 per week tax aid in full for every of those tax years, the place they merely had been required to do business from home for a restricted interval in every of those tax years. For instance, in case your employer required you to do business from home throughout particular lockdowns for a couple of weeks, you had been entitled to assert tax aid of £312 for the yr (52 weeks x £6 per week), except your employer coated your property workplace prices.”
Robert stated: “Nevertheless, this was a short lived leisure of the foundations on the a part of HMRC. As such, the house workplace aid is simply out there from sixth April 2022 onwards, if
your employer particularly requires you to work from a house workplace – e.g., to cease the unfold of Covid or as a result of your job has been ‘relocated’ and now’s contractually regarded 100% as a house workplace function.”
Robert added: “If, for instance, your employer merely now permits employees to working flexibly – i.e., being within the workplace or working from residence because it fits every particular person, the house workplace aid ceases to be out there for the 2022/23 tax yr and no tax aid is obtainable for the prices which one incurs from working from residence on this state of affairs.”