Director Use of Office Expense

Hello,

Would a kind person with knowledge please advise me on the following:

  1. For the coming tax year 2022/2023 - Is there a change to the flat rate a director can claim for use of home as office of £26 per month? (working 40 hours per week)

  2. Is it still possible to claim for the whole year due to covid or must this now go back to a monthly basis?

Thanks in advance

Please don’t take my word as gospel but I was under the impression the simplified Covid rules (easements) for WFH are due to stop April 5th this year. So it should be all back to ‘normal’ rules for 22/23.

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Hello @topper

It may be worth checking this with HMRC or your accountant.
If you don’t have an accountant, we have a panel of accountants to choose from, for more information, please see the following link:

The flat rate remains £6 per week and is on a weekly basis, i.e. you claim it per week based on whether your employer (the company) has told you to work from home in any particular week. The ability to claim for a full year regardless ends in 2021-22.
If you are an owner/director is based at home e.g. the company’s registered office is your home address), then this would amount to £312 for the year.

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If there are 2 directors, both working from home at the same address, can they both claim?

Yes, they can each claim £6 per week

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