The umbrella group for the main accountancy bodies is lobbying for an amendment to the Finance Bill that would allow self-assessed taxpayers to apply for remote-working relief without having to provide documents to Revenue.

The Consultative Committee of Accountancy Bodies-Ireland (CCAB-I) has asked Finance Minister Paschal Donohoe to exempt the self-employed and other self-assessed taxpayers from having to provide details of bills to Revenue to validate a remote-working claim.

Instead, the CCAB-I is proposing that the relief should be treated on the same basis as other reliefs for self-assessed taxpayers, which are subject to verification but do not require up-front proof.

“There is no distinction in this provision for self-assessed taxpayers claiming the relief,” wrote Peter Vale, CCAB-I’s tax committee chair, to Mr Donohoe.

“Self-assessment requires taxpayers to provide evidence to support a tax claim by way of verification checks rather than by way of automatic submission of receipts with a tax return. It is important that self-assessment is not varied for the purpose of this relief.

He added that the Finance Bill should be changed “to reflect the fact that self-assessed taxpayers are not obliged to automatically submit supporting evidence of a claim with tax returns”.

Employees who work from home and who do not receive an allowance from their employer can claim back 30pc of vouched broadband, heating and electricity costs to help defray the personal costs of remote working.

Anyone claiming WFH relief must submit a tax return to Revenue with the calculations for the cost of these utilities and the receipts proving how much was paid on the bills.

Accountants argue the cost of completing detailed calculations and uploading paperwork for the relief is greater than the benefit of the refund for most clients, which is typically between €100 and €200.

Revenue has said calculations and supporting documents are necessary for tax agents to accurately determine the value of their claims and that it was standard practice to monitor and verify submissions to confirm eligibility.

The CCAB-I intervention comes as Revenue is carrying out checks in recent weeks via Revenue’s online service seeking verification of the claims on tax returns for 2020, warning those who work from home to have their paperwork in order or risk an audit.

Taxpayers and their agents are preparing for the electronic pay and file deadline on November 17 for electronic filing.

The CCAB-I has lobbied for extensions to tax filing deadlines in light of disruptions to accountancy practices and their business clients due to Covid-19 restrictions.

Revenue has advised late filers to make a “best estimates” return to be revised later, or to apply on an individual basis to Revenue for an extension if they cannot meet the deadline.

Budget 2022 increased the amount that could be claimed on heat and electricity from 10pc to 30pc after interventions by Tánaiste Leo Varadkar.

However, critics have dismissed the increase as inadequate, as it puts just €50 back in the pocket of a worker on the lower tax band and an estimated €100 for an employee on the higher rate.