Since the start of the first coronavirus lockdown in March 2020, HM Revenue and Customs (HMRC) has been encouraging employees who have been asked to work from home by their employer to claim a tax break to help with higher energy costs.
Workers across the UK only had until the end of the financial year on April 5 to claim the allowance, worth up to £125 in total for the 2020/21 and 2021/22 tax period, under the amended eligibility rules.
However, the GOV.UK guidance for claiming tax relief for working from home has now changed for expenses on or after April 6, 2022, and could result in a prosecution if they are not followed correctly.