Allowable costs and common exclusions
Examples include qualifying client entertainment excluding the employee’s own share, professional subscriptions and duty-related public transport. Home-to-office commuting, private-vehicle costs, social meals, prospective-client expenses and compensation for insufficient notice are not allowed under the examples. Claims require five-year invoices and records, submitted only when requested; estimates are not acceptable.
Required home working and claim method
Where the employer requires home working and does not reimburse costs, electricity and telecommunication increases can use the before-and-after bill comparison. WiFi subscription qualifies only if installed for home working; pre-existing WiFi and capital installation charges do not. Shared expenses can be divided equally between people working at home, and utility rebates must be reflected. Claim under employment expenses in the return and use the spreadsheet schedule as a reference attachment.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗