Tax Relief for Working from Home during Treatment

Hi All, I’ve called HMRC twice on this topic and got no clear advice, so writing to see if any of you have a view?

I’m doing my tax return at the moment and I want to claim tax relief for working from home during chemo in line with my oncologist’s advice. HMRC advise that you can only claim tax relief if

  • there are no appropriate facilities available for you to perform your job on your employer’s premises

  • your job requires you to travel an unreasonable distance to and from your employer’s premises on a daily basis

  • you are required, under government restrictions, to work from home

I would argue that chemo fits somewhat with the first one given the recommendation to isolate, but I checked back on my fit note and it just says ‘working from home ideally’, which isn’t very prescriptive!