At the start of the pandemic HMRC introduced several tax concessions to provide additional support to employees working from home but what are the tax implications of these additional perks?
In the 2020/21 tax year, as an employee you may have received extra support from your employer to enable you to continue to work.
Where the following benefits were provided by your employer they are tax-free:
- Broadband internet connection, only if it wasn’t already available
- Computer tablet, laptops, and office supplies
- Reimbursing employee for cost of home office equipment
- Working at home allowance up to £6 per week
If you were working from home and your employer did not pay any additional payments directly, you can make the claim yourself either through your tax return or you can claim relief for your work-related expenses online.
To claim these expenses, you need a Government Gateway user ID and password. You can create a user ID if you do not already have one.
Creating a Government Gateway ID usually takes about 10 minutes. It works best if you have:
- your National Insurance number
- a recent payslip or P60 or a valid UK passport
If you would like any guidance or further help on taxable benefits, please get in touch with the tax team.