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If your employer requires you to work from home, you've always been able to claim for increased costs, eg, heat or electricity, for the specific time at home. Yet in October 2020, HM Revenue & Customs (HMRC) launched a 'microservice' which, even if you only needed to work from home for a day, allowed you to get a WHOLE YEAR'S tax relief.

The Chancellor has rewritten decades' worth of state-support policies in days. These are important schemes that will provide crucial, much-needed support for millions. Yet understandably, as he had to innovate and implement at breakneck speed, there are some unintended holes.