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Remotely working from home

Overview
Allowance paid to you by your employer
What costs can you claim for?
How to calculate allowable remote working costs
How to claim Remote Working Relief
Provision by employer of computers and additional equipment
Capital Gains Tax (CGT) and Local Property Tax (LPT)

How to claim Remote Working Relief

How you claim the relief is different depending on the tax year.

Claiming Remote Working Relief for 2022 and subsequent years

From 2022 onwards you can claim the tax relief during the year or after the end of the year. To support your claim, you need to upload receipts and images of your utility bills. Each receipt image needs to be clear, readable and show the bill amount paid.

Claiming the relief for the current year

You can claim the relief for the current year in real time by uploading receipts and images of your utility bills. You can do this by using the Receipts tracker in the ‘PAYE Services’ card in myAccount.

For more information on claiming the relief during the year please see How to make a real time credit claim.

Claiming the relief after the end of the year

To claim the relief after the end of the year:

Sign into myAccount.
From the 'PAYE Services' card, select 'review your tax'.
Select the 2023 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 2023 Income Tax Return from 1 January 2024.

Remote Working Relief claim for 2020 and 2021

To claim the relief for 2020 and 2021 you need to complete your Income Tax Return(s).

To claim the relief:

Sign into myAccount.
From the 'PAYE Services' card, select 'review your tax 2020-2023'.
Select the Income Tax year and then select 'submit'.
In 'Tax Credits and Relief', select 'Your job' and then select 'Remote Working Relief'.

To claim the relief for 2020 and 2021, you can upload receipts and images of your utility bills. You can do this by using the Receipts tracker in the ‘PAYE Services’ card in myAccount. Each receipt image needs to be clear, readable and show the bill amount paid.

For 2020 and 2021 it is not mandatory to upload receipts, but doing so will ensure you do not need to retain the original receipt. Also, the amount of utility bills paid and uploaded by you will be available in your Income Tax Return.

Note

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