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The global health pandemic has led many to work from home, often resulting in increased personal expenses such as heating and lighting. This shift may be permanent, prompting some business owners and employees to reduce office space. Fortunately, there are ways to receive tax relief and reimburse these expenses. The video discusses what qualifies as working from home, focusing on costs for sole traders, the proportion of costs method for limited company directors, rental agreements, and the flat rate allowance method applicable to everyone. Viewers are encouraged to subscribe and turn on notifications for more informative content.