SARS remains steadfast that the rules are the rules when it comes to claiming home office expenses, particularly for people who are employed.

It disallowed more than 60% of home office claims during the 2021/22 tax year, mainly because people did not qualify in terms of the current legislation or got their calculations wrong.

Moneyweb reports that the flood of claims was understandable since employees were forced to work and study from home when the pandemic hit.

Taxpayers should not be afraid to approach the Tax Board or the Tax Court if SARS has applied the law incorrectly, says Carmen Westermeyer, a facilitator of The Tax Faculty’s monthly tax discussions.

Full Moneyweb report