Chartered Accountants Ireland, under the auspices of the CCAB-I, contacted Revenue on foot of feedback from members on the high volume of verification checks by Revenue on remote working relief. Revenue noted that it is standard practice to carry out verification checks to confirm the eligibility of tax claims and remote working relief claims are incorporated into this standard practice. However, in recognition of the CCAB-I’s representations on the demands and challenges faced by accountants and having regard to monetary risk factors, Revenue has reviewed the level of verification checks carried out on remote working relief claims to date and has put measures in place to minimise such checks in so far as possible.
Claims for a tax deduction in respect of remote working relief are made on a self-assessment basis under Revenue’s e-Working guidelines and the claim is then included on the tax return for the relevant accounting period. For 2020, a tax deduction in respect of remote working relief may be claimed for vouched expenditure incurred for electricity and heating at 10 percent of the cost and for 30 percent of the cost of broadband, apportioned according to the number of days worked from home in the year. Revenue’s Tax and Duty Manual, Part 38-01-04E in Section 6.1 also provides information on how claims should be made on an individual’s 2020 Form 11.