If you’ve agreed with your employer to work at home voluntarily - under a ‘homeworking arrangement’ - they may still contribute towards your expenses but don’t have to.
If your employer contributes up to £4 per week (£18 per month) towards your expenses, you won’t need to provide receipts.
If your employer contributes more than £4 per week you will need to be able to show what you’ve spent to get tax relief.
You won’t have to pay tax or National Insurance contributions on the amount you get from your employer.
If you work at home voluntarily and your employer doesn’t contribute to your expenses, you can’t claim tax relief for what you’ve spent.