Remotely working from home

Overview

Remote working is where you are required to work:

• at home on a full-time, or part-time, basis
• or
• part of the time at home and the remainder in the office.

Remote working involves:

• working for substantial periods from home
• logging onto your employer's computer system remotely
• sending and receiving emails, data or files remotely
• and, or
• developing ideas, products and services remotely.

The arrangements in this section only apply to remote working. They do not apply when you bring work home outside of normal working hours.

Note

You can only claim for the days you worked from home as a remote worker. For more information, please see the page "How to calculate allowable remote working costs".

Claiming the relief

The relief is given at your highest rate of tax. If you are claiming Remote Working Relief for a prior year, you will need to complete an Income Tax Return. You need to do this to process the receipts and bills you entered on the Receipts Tracker in myAccount. For 2024 you can claim the relief during the year.

This short video will explain how to upload receipts:

Next: Allowance paid to you by your employer