Due to COVID-19 the majority of staff members have been required to work from home since mid-March. Whilst it is recognised that some increase in costs for heating and lighting will be incurred, there may also be cost savings such as transport, business clothing, and lunches, and so staff should not claim for utility costs other than under exceptional circumstances, and then with the advance approval of their Head of Department. HMRC give tax relief, on a flat rate or calculated basis, for some costs related to home working, and more information can be found here:




Claims can be submitted using the online P87 form, or through your Self-Assessment tax return if you are asked by HMRC to file one.


If you have any questions or require any additional information, please contact the Finance Helpdesk, finance-helpdesk@strath.ac.uk