If you have asked your employees to work at home because of COVID-19 then they may have additional expenses. If you’ve not reimbursed your employees, they can claim tax relief on £6 per week or £26 per month for these extra costs. If they want to claim more, they must provide HMRC with evidence to support their claim. You can find more details on the https://businesswales.gov.wales/news-and-blogs/news/hmrc-do-you-have-employees-working-home-because-covid-19
