TCTM04234 - Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes

Reasonable Additional Household Expenses When Working from Home

The Tax Credit (Definition and calculation of Income) regulations 2002, Reg.4(4) Table 1 (item17)

The payment or reimbursement of reasonable additional household expenses, incurred by an employee who works from home, within the meaning of section 316A of ITEPA. (See EIM01472-EIM01478)