Remote workers claiming tax relief while choosing to avoid the office could face hundreds of pounds of tax repayments, HM Revenue and Customs (HMRC) has warned. Five years on from the pandemic, more than a quarter of adults continue to work from home for at least part of the week, according to official figures. Anyone who is unable to work in an office can claim relief for additional household costs such as business phone calls and heating.

Basic-rate taxpayers can claim either a flat £6 a week, or the exact amount spent. But the relief is not available to those who choose to work from home out of personal preference. HMRC has issued a warning that those who incorrectly claimed it now face a shock repayment bill.

The taxman also urged workers to avoid external agencies promising “quick tax refunds for working from home”. Tax relief for remote workers has always been available for those who work from home because they are required to live away from their office, or because their company does not have an office. A basic rate taxpayer claiming £6 would get £1.20 a week in tax relief.

Claimants must send evidence that they have to work from home, alongside a copy of their receipts or bills.