Employees may be required to work from home in order to self-isolate or if their workplace has closed as a result of government measures to prevent the spread of coronavirus, and employers can make some payments free of tax. Alternatively if the employer does not pay expenses, the employee may be able to claim. If the employee is not required to file a tax return for the tax year to which the home-working expenses relate, a claim for tax relief can be made to HMRC by completing and submitting Form P87. Payments and claims may cover general allowances as detailed in the lnks below or specifically cover additional costs such as office equipment, broadband, light and heat.
To see which expenses can be paid to employees, details can be found at the link below. Apart from specific expenses, payment or reimbursement to your employees of up to £4 a week (£6 a week from 6 April 2020) is non-taxable for the additional household expenses incurred when your employee is working from home;
https://www.gov.uk/guidance/check-which-expenses-are-taxable-if-your-employee-works-from-home-due-to-coronavirus-covid-19#:~:text=Equipment%20reimbursed%20by%20employer%20Your,owned%20by%20your%20employee
Further information for employees to explain claims for expenses for working at home is at;
https://www.gov.uk/tax-relief-for-employees/working-at-home
