Remotely working from home

How to claim Remote Working Relief

How you claim Remote Working Relief will depend on whether you are claiming for the tax years:

  • 2022 and subsequent years
  • 2020 and 2021
  • or
  • 2019 and previous years.

Remote Working Relief claim for 2022 and subsequent years

There are two ways to claim for 2022. You can claim the tax relief during the year or after the end of the year. To support your 2022 claim, you need to upload receipts and images of your utility bills. You can upload receipts and images of utility bills paid in 2022 using the Receipts tracker in myAccount. You can access the Receipts tracker through the 'PAYE Services' card in myAccount. Each receipt image needs to be clear, readable and show the bill amount paid.

You can access information on claiming in year relief in How to make a real time credit claim.

To claim relief after the end of the year:

  •  sign into myAccount
  •  from the 'PAYE Services' card, select 'review your tax'
  •  select the 2022 Income Tax year and then select 'submit'
  •  in 'Tax Credits and Relief', select 'Your job' and then select 'Remote Working Relief'.

You can complete your 2022 Income Tax Return from 1 January 2023.

Remote Working Relief claim for 2020 and 2021

To claim Remote Working Relief, you can upload receipts and images of utility bills paid in 2020 and 2021. You can do this using the Receipts tracker in myAccount. You can access the Receipts tracker through the ‘PAYE Services’ card in myAccount. Each receipt image needs to be clear, readable and show the bill amount paid. While it is not mandatory to upload receipts, doing so will ensure that you do not need to retain the original receipt. Amounts of utility bills paid and uploaded by you will be available in your Income Tax Return for the relevant year.

Note

You will need to complete your 2020 and, or 2021 Income Tax Return(s) in order to claim the relief. You can complete your 2021 Income Tax Return from 1 January 2022.

To make a claim, you will need to sign into myAccount.

  • from the 'PAYE Services' card, select 'review your tax' 2018-2021
  • select the Income Tax year and then select 'submit'
  • in 'Tax Credits and Relief', select 'Your job' and then select 'Remote Working Relief'.

Note

If you do not upload receipts and bills, you need to retain the originals for a period of six years.

This short video will explain how to claim for 2020 and 2021: 

Remote Working Relief claim for 2019 and previous years

This relief was previously referred to as e-working relief.

It is your responsibility to retain proof of payment. Please retain all documentation relating to a claim for six years.

To complete an Income Tax Return at the end of the year, sign into myAccount:

  • click on the ‘Review your tax’ link in PAYE Services
  • select the Income Tax Return for the relevant tax year
  • in ‘Tax Credits and Reliefs’, select ‘Other PAYE Expenses’
  • insert the amount of remote working expense in Amount Claimed.

To make a claim, you must have incurred the expense.

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