Expenses and benefits: homeworking
Work out the value
Equipment, services and supplies
Use the cost to you of providing the equipment, services or supplies.
Additional household expenses
If you do not have any supporting evidence of the cost of your employee’s additional household expenses, use the total cost to you minus the £6 a week limit (£4 up to 5 April 2020).
If you do have supporting evidence that shows the level of your employee’s additional household expenses, use any amount above these additional expenses.