Can anyone confirm I have put the home working allowance in the correct place. I have a client who works from home for her employer, she has never claimed the home working allowance and receives no compensation from her employer. She wishes to claim back to May 2017.
I have calculated the amount due at £6 per week for the year 2019-20 and £4 per week for the two year previous (can anyone confirm it was £4 in 2017-18). I have put the total amount in the box for other expenses and capital allowance on the employment page of her self assessment with a note to show how the amount is made up. Is this correct?
If using the postal self-asssement form, then yes that is the correct method.
For the online self-assement form, the home working allowance should be claimed via the "Using your home as an office' section which has two boxes:
1) Amount paid by you - for the home working allowance amount being claimed
2) Amount repaid to you by the employer. - for the home working allowance amount paid by the employer.##