Employees who undertake ‘regular’ homeworking are covered by the rules on homeworking expenses and can claim £6 a week, either through an employer or by claiming tax relief themselves on their self-assessment tax returns.

It is possible to claim a larger sum if necessary, but this does involve providing analysis of costs to support the claim.

Further guidance can be found at: https://www.gov.uk/tax-relief-for-employees/working-at-home