If you have asked your employees to work from home, and you have not reimbursed them already, your employees may be entitled to claim tax relief on additional household expenses they have incurred, such as heating and lighting. You cannot claim for costs that you would have incurred anyway. You also cannot claim tax relief as an employee if you chose to work from home.
From 6th April 2020, this tax relief is based on £6 per week or £26 per month and you do not need to keep evidence of the extra costs.
You will get tax relief based on the rate at which you pay tax. For example, if you pay tax at the basic rate of 20% and claim tax relief on £6 a week, you would get £1.20 per week in tax relief.
To make a claim or for more information go to https://www.gov.uk/tax-relief-for-employees/working-at-home
It is quick and secure, and those who are eligible will receive their full entitlement by an adjustment to their tax code.