If you’re an employee working from home due to COVID-19 and purchasing your own office equipment which is later reimbursed by your employer, you are able to apply for tax relief through the HMRC services website. In order to make the claim, you will need a Government Gateway User ID and password. If not registered for this service, you will need to create one prior to making your claim – you’ll need your National Insurance Number and recent payslip, P60 or valid passport.
The temporary Income Tax and Class 1 National Insurance contributions exemption for employer reimbursed expenses will cover the cost of home-office equipment deemed necessary for the employee to work from home (desk, laptop, computer accessories etc).
This measure was supposed to cease on 5th April 2021 but has been extended further to 5th April 2022 considering the ongoing impact outbreak.
More details can be found on the following HMRC webpage.
