Additional household expenses

Back in February 2012 HMRC’s website had a ‘what’s new’ item regarding reimbursing additional household expense which increased the guideline rate to £4 per week or £18 per month for 2012/13 (from the previous £3 per week).

The ‘homeworking’ section of the department’s website was updated to reflect this but the Employment Income Manual at EIM01476 which relates to the exemption under ITEPA 2003 s 316A had not been updated.

In the past the exemption under s 316A and the general expenses deduction under ITEPA 2003 s 336 have been ‘linked’ by HMRC in their instruction manuals but there had been delay in updating these following the rate increase.

In response to an enquiry HMRC have now advised me as follows.

‘The guidance at EIM01476 [which relates to s 316A] on the HMRC website currently states in...