03 Sep Employee’s Who Work From Home
There are 2 groups of employee’s:,
- those who have to work at home and
- those who choose to work at home.
Employee’s who HAVE to work from home
Where it is not practical to calculate these extra costs, HMRC allow a flat rate of £18 per month for monthly paid employees (£4 per week for weekly paid employees) to be made without justification, detailed records and paperwork.
Business telephone calls are not included in this flat rate so additional relief can be claimed for this.
Employee’s who CHOOSE to work from home
Employers can make tax exempt payments to employees for the additional household expenses incurred in relation to the work area of the home.
To qualify, employees need a home working agreement where they regularly work at home.