Expenses and benefits in lockdown – what can you claim?

The coronavirus pandemic and following imminent lockdown impacted everyone overnight. With many people having to work from home or becoming furloughed, there are wide ranging financial impacts, some of which you may be able to claim for.

Do you have company car that you are not using due to being at home?

It could be that you did not get the opportunity to ‘return the car’ but are not using it. Check the guidelines to see if you could claim back the benefit in kind.

Are you working from home?

If so, you could claim £6 per week towards household costs such as heating and power.

Are you living away from home?

Some employees, such as key workers, are living away from home whilst continuing to work, to avoid inflecting members of their household. Where the employer is paying for the accommodation that amounts to a taxable benefit and must be reported on the P11D for the relevant tax year. If the employee lives on the site of their permanent employment, such as care homes, they should be taxed on the value of that accommodation unless one of the following conditions are met:

  • It is necessary for the employee to live there to properly carry out their duties
  • The accommodation is provided to allow the employee to better perform their duties and it is customary for such employees to use the accommodation; or
  • There is a threat to the employee’s security and special ‘security arrangements’ are in force that require the employee to live in that accommodation.

Whether those ‘security arrangements’ include the security of health remains to be seen but we would hope that HMRC will clarify.

More information on the benefits and expenses that you may be able to claim can be found here.