COVID-19: Employee expenses - tax relief for homeworking and other Covid-related costs

Last updated 22 March 2021

This page includes details of the key announcements relevant to individuals working at home during the COVID-19 crisis.

Home working reliefs

For guidance on the homeworking allowance, claiming tax relief and the tax issues on purchase of office equipment, please see our article Home Sweet Home - tax relief and homeworking, which we are updating regularly.

HMRC Guidance on employee expenses

On 26 March 2020, the Government released specific guidance on the tax treatment of expenses paid to employees who work from home due to the COVID-19 crisis.

More detailed guidance on COVID-19 tests, PPE, living accommodation and other benefits is available from HMRC here.

Garden Offices

For those who are considering creating office space in their gardens, we wrote a series of articles on the tax issues to consider for AccountingWEB.