During the pandemic HMRC allowed anyone working at home due to the pandemic lockdowns to apply for the tax relief for the whole year regardless of how many days they worked at home, but this relaxed interpretation of the rules is only in place until the end of the tax year, warns experts at tax and advisory firm Blick Rothenberg.

Robert Salter, a client tax director at Blick Rothenberg, said: ‘Employees should be reviewing their PAYE tax codes to clarify whether HMRC have included the home office relief within the notice of coding. 

‘If this is the case, unless they are still eligible for the relief in 2022-23 - they should contact HMRC to get the notice of coding corrected. Otherwise, they will have additional tax to pay at the end of the tax year.’

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