Working from home

1. [Premises](https://library.croneri.co.uk/po-heading-id_WlXPlMeP_E-wCrT6E4_03Q)

1.1. Home alterations and additions

1.2. Garden office

1.3. CGT private residence relief

1.4. Council tax or business rates?

2. [Location](https://library.croneri.co.uk/po-heading-id_0nZQVz-xkESmAu2KgRPApA)

2.1. Home outside of UK

2.2. Travel considerations

3. [Mobile phones](https://library.croneri.co.uk/po-heading-id_J3vRXNyITkuoKfLqE4FEBA)

3.1. Employer contracts with provider

3.2. Employee contracts with provider

3.3. Separate personal phone

3.4. Personal phone used partly for work

4. [Home running costs for homeworking - not reimbursed by employer](https://library.croneri.co.uk/WKID-202605271404260449-68697581)

4.1. Prior to 6 April 2026: Flat-rate allowance £6 per week - claim from HMRC

4.2. Prior to 6 April 2026: Expenditure based allowance - claim from HMRC

4.3. 6 April 2026 onwards: no relief available

5. [Equipment and connectivity for homeworking](https://library.croneri.co.uk/po-heading-id_OirUAfoQIUuaQjMHKiTIZg)

5.1. [Equipment](https://library.croneri.co.uk/po-heading-id_8onG2RhRPk6UqcuaQybrqQ)

5.1.1. If purchased & owned by employee: Capital allowances - only if necessarily provided by them (claims may be refused)

5.2. [Connectivity](https://library.croneri.co.uk/po-heading-id_3PDOy9l1skOWL-FYQjLSUg)

5.2.1. [Dedicated work connection at home](https://library.croneri.co.uk/po-heading-id_Ddv2Hrlyd0quc3obS2SHDQ)

5.2.1.1. May be able to claim tax relief if not reimbursed by employer

5.2.1.2. 6 April 2026 onwards: Payment / reimbursement by employer may be exempt if cost incurred by employee on behalf of employer

5.2.2. [Employee's connection used partly for work](https://library.croneri.co.uk/po-heading-id_EAK5sXW91EmLKB6G3uCLaw)

5.2.3. [Connectivity at home provided as BIK](https://library.croneri.co.uk/po-heading-id_eo62AE0swUOcIYZhO1tP_Q)