"If your employer requires you to work at home, you can – and have always been able to – claim for increased costs due to working from home, eg, heating and electricity.
Clearly, right now many firms have closed workplaces and that means across the UK millions of staff are temporarily required to work from home, and therefore are eligible to claim for increased costs. HMRC says it will consider claims from employees working at home due to coronavirus measures if their usual workplace is closed.
Yet apportioning these costs is tough. So instead you can, in simple terms, claim a rate of £6/week. You can claim more if your costs are higher, but it becomes a much more labour intensive process."
There are two ways to do this:-