The “Working from home” unless defined in the job specification and a requirement for the role, is seen as a shared benefit with zero overhead for most businesses.
There are some companies that provide a WFH allowance, which is HMRC linked. Most however do not, as the administration cost of doing this would be higher than the amounts involved, so reduce the shared benefit to near zero.
(my company included)
This is where the P87 comes in.
You can claim to the letter of the HMRC allowances, rather than be restricted to what your company deems “benefitial” or “worthwhile” to it’s employees.
Scar